The Study Of Accounting Computerization Audit

With the economic development and a wide range of applications of computer, a number of accounting software companies in China have expanded rapidly to provide the community with stable, reliable, high quality financial accounting software. Small, medium and big corporations have adopted computerized accounting. And administrative and institutions also adopt generic accounting software. Accounting computerization which represents the main direction of the accounting development greatly enhances the processing speed and accuracy of accounting and it can provide users with timely and accurate accounting information. It is a significant leap during accounting history. However, the popularity of computerized accounting applications is bound to affect the audit, it gives auditors the new issues and new tasks. The traditional manual audit computerization can not adapt to the new situation and new requirements. It makes the audit of computerized accounting theory, technology and methods to change, and appearing computer accounting fraud under new circumstances, how to deal with this challenges it gives auditors a higher demand.In this thesis, the first part specifies the background of study and the significance of theme, followed by the latest research of computerized accounting both in our country and overseas. The second part gives a brief introduction on the concept of computerized accounting. The third part compares the traditional manual audit with computerized accounting and analyses the influence which caused by the latter on audit rule, audit content, audit clue, audit method, audit person and so on. The fourth part introduces the current status of computerized accounting in our country and tries to give an analysis and get a conclusion. The fifth part analyzes the risk which brought by computerized accounting, including the audit software, operation, computer fraud, professional ethics and etc. The sixth part summarizes current generic methods of computerized accounting and analyses them by a specific case. The seventh part presents some recommendations in response to the impact of computerized accounting audit: set up sound laws and regulations related to the audit, establish a new internal control system, strengthen the audit of computer fraud, do more training on auditing profession. The last one concludes that the trend of computerized accounting will bring the birth to IT auditor.