Discussion on the Influence of Accounting mputerization on Audit

Abstract

The implementation of accounting computerization has greatly improved the speed and accuracy of accounting information processing, which is an unprecedented leap in the history of accounting development. However, the popularization and application of accounting computerization are bound to affect audit work; the traditional audit has been unable to adapt to the new situation and new requirements of computerization. Accounting computerization promotes the change of audit theory, technology, and method, but at the same time, it also causes new situations such as computer fraud, brings new audit risks, and puts forward higher requirements for auditors. This paper discusses the influence of accounting computerization on audit work and puts forward some suggestions and countermeasures for the existing problems of audit work under the condition of computerization.