The Infection and Countermeasure of Auditing with Accounting
Computerization
Abstract： 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 complex and various. 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 of development with technologic information. Through the transition' Discussion of manual accounting to computerized accounting, we can found the difference to negatively impact audit work between them and the response measures. Overall, this article bring forward some corresponding audit responses constructively through discussing computerized accounting change the audit, and summed up the way of the audit work in the future.
Keywords: traditional accounting ；computerized accounting ；auditing ；infection ；
