[摘 要]會計信息化導致在會計數據處理和工作效能等方面發(fā)生了根本的變化，從而對審計線索、審計內容、審計技術、內部控制和審計人員產生了影響。為此，應當要健全審計的法律法規(guī)體系、完善會計信息化的審計方法、加強審計軟件技術的開發(fā)和提高審計人員的業(yè)務素質，以適應會計信息化的審計需要。

[關鍵詞]會計信息化 審計 影響 對策

Abstract: Accounting information in accounting data processing and work efficiency etc. Has changed fundamentally, thus to audit clues, audit contents, audit, internal control technology and auditors. Therefore, should perfect auditing system of laws and regulations, improve the auditing accounting informationization method, strengthen the audit software technology development and improve the auditing personnel's service quality, in order to adapt to the accounting information to the audit.
Key word: Accounting information; audit; influence; countermeasure