本科论文摘 要随着我国经济的发展和国际经济合作的深入，电算化审计的发展逐渐受到了更多的重视。电算化会计的日益普及导致的各种舞弊问题也是传统手工审计所难以解决的，同时，大型企业想要与国际接轨，也需要对会计计算机系统更好的管理，以保证数据的真实性与安全性，这些都对审计工作提出了新的要求。而我国的电算化审计目前仍处于发展阶段，电算化审计系统落后，新型审计人员短缺，电算化审计教育滞后，这些都限制着我国电算化审计的发展，也不能满足我国发展的现实需求。本文旨在对电算化审计这一概念进行简单描述，对当前形势下的电算化审计在审计人员、审计软件、审计相关教育、审计相关法律法规、内部控制系统等方面存在的问题进行分析，并结合实际，提出相应的对策。关键词：审计，电算化，问题，对策本科论文AbstractWith the development of China's economy and the deepening of international economic cooperation, the development of computerized audit has been paid more and more attention. The increasing popularity of computerized accounting leads to various kinds of fraud problems that traditional manual auditing can not solve. At the same time, large enterprises also need better management of accounting computer systems if they want to be in line with the international practice, in order to ensure the authenticity and security of data, these have put forward new requirements to the audit work. However, China's computerized audit is still at the stage of development, with the backward computerized audit system, the shortage of new-type auditors, and the lag of computerized audit education. All these restrict the development of computerized audit in China, it can not meet the needs of China's development. The purpose of this paper is to give a brief description of the concept of audit computerization, and to analyze the existing problems of audit computerization in terms of auditors, audit software, audit related education, audit related law...
