Computerized Accounting Audit And Countermeasures

With the application of computer in accounting, the method of accounting data is changed. It is a new subject to auditor. With the development of Information Technology, the function of Computerized Accounting Information System (CAIS) is various and complex. There are many great challenges in the future audit work. Presently, under the condition of applying Computerized Accounting, Handworked audit is still our main method. In addition, the level of the audit theories and practices can't adapt to the fast development of Information Technology.There are five parts in the thesis: the concept and characters of CAIS; the influences of CAIS to audit work; the audit policies to CAIS; the basic contents of computer assistant auditing (CAA): the prospect to future auditing methods. In a short, in this thesis, the author discusses the changes of audit contents and methods under the condition of CAIS, and suggests some corresponding policies...