[摘 要]會(huì)計(jì)信息化導(dǎo)致在會(huì)計(jì)數(shù)據(jù)處理和工作效能等方面發(fā)生了根本的變化，從而對(duì)審計(jì)線索、審計(jì)內(nèi)容、審計(jì)技術(shù)、內(nèi)部控制和審計(jì)人員產(chǎn)生了影響。為此，應(yīng)當(dāng)要健全審計(jì)的法律法規(guī)體系、完善會(huì)計(jì)信息化的審計(jì)方法、加強(qiáng)審計(jì)軟件技術(shù)的開發(fā)和提高審計(jì)人員的業(yè)務(wù)素質(zhì)，以適應(yīng)會(huì)計(jì)信息化的審計(jì)需要。

[關(guān)鍵詞]會(huì)計(jì)信息化 審計(jì) 影響 對(duì)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