会计电算化环境下审计策略

随着会计电算化的飞速发展，现代审计理论和审计实务面临着许多前所未有的问题和挑战。在这种新的形势下，电算化会计信息系统对审计线索、审计内容、审计技术、审计准则和审计人员多方面产生了影响。我们必须探索适应电算化环境的审计策略和方法，依据审计风险各要素即固有风险、控制风险和检查风险之间的内在联系有效地防范审计风险，实现审计目标。要逐步推进计算机审计，以提高审计质量，实现审计资源和信息共享，降低审计风险，充分发挥审计监督维护经济秩序和促进廉政高效政府建设中的重要作用。

Audit Strategy under the accounting Computerization Environment

Along with accounting computerization＇s swift development, the modern audit theory and the audit practice are facing many unprecedented questions and challenge. Under this kind of new situation, the computerization accounting information system to the audit trail, the audit content, the audit technique, the audit criteria and the auditors has had much influence. We must explore the audit strategy and the audit method that adapt computerization environment, according to the inner link among the various essential factors of the basis audit risk namely inherent risk, the control risk and the detection risk guards against the audit risk effectively, achieves the audit objective. Must advance the computer audit gradually, improves the audit quality, realizes the audit resources and the information sharing, reduces the audit risk, displays the audit supervision to maintain the economic order and promote honest and highly effective government fully constructs the influential role.