会计电算化

上海金融学院

摘要：会计电算化是审计工作的催化剂，因为它可以大幅度的提升会计工作的效率。会计电算化理论的流行和传统会计工作的实践提出了新的问题和需求，会计电算化必然会影响以会计为基础的审计工作，我们必须要学习这些影响然后采取正确的措施以达到审计目标并且有效的防止审计风险。

关键词：审计风险效率

First,accounting computerization has impact on audit work

With the rapid development of world economy，the extensive application of computer technology，so that Accounting computerization is widely used.In China，although accounting computerization is not universal，however，because computers can store a lot of information and it is easy to operate ,this greatly improves the timeliness and accuracy of accounting work,but also greatly expanded the field of accounting data .So，it is an irreversible trend that the accounting computerization will replace the manual accounting.Audit which is based on accounting will change.

Second，the necessity to carry out computer audit techniques.

Since the implementation of computerized accounting，the audit risk is increasing.Thus，whether to the manual system or the computerized system of audit， the re-assessment of risk is essential.At the same time as the computer application that enables the computer to cheat without leaving any traces，more covert.Thus，in the United States，58% of the internal audit department in the system testing，while 35% were required before the system is running，the approval signature on the new system，19% have the right to modify the program's approval to participate，64% checked the program code，73% involved in the system development phase of the audit，although the various measures taken to prevent the use of computer cheating，but every year the funds stolen by computer to the billions of dollars higher.This investigation will undoubtedly increase the difficulty of the audit and risk，as the president of the International Federation of Accountants has pointed out:“Accountants will have to report through the computer is actually responsible for the financial information.”

In the computerized system，the data handled by the centralized computer，the possibility of error is relatively small.Currently，many software have to cancel the audit，anti-total loss，anti-checkout function，the accounting records of the changes without leaving traces，especially when the person intentionally tampered program，in the computerized system is even more difficult to be aware of，and procedures are being tampered with，it will lead to chain，repeatability error.Memory data can be eliminated without leaving any traces tampering，if there is no related internal control system，its financial statements for the impact is immeasurable.Overall，the computerized system，the inherent risk of larger，in most cases，the auditors，it can be set to 100%.

Third,the transformation of accounting

The development of computerized accounting course in the past，is basically based on traditional accounting methods to deal with accounting matters，except for some small accounting software transformation，can not get a breakthrough.For example:

（A） the level of the naming of accounts.

Traditional accounting textbooks，subject to the nature of the exercise was called the ledger accounts，ledger accounts is called the secondary subject or subjects under the subheadings，sub-headings under the subject as detailed subjects.If there are subjects under Detailed Account，how to name it？ According to computerized accounting practices，the ledger accounts as a subject，a subject under the subject called the two subjects，and so on.Thus，subjects clearly superior-subordinate relationship，expression is also very easy to use and very flexible.

References

（1）Deng mercial Bank Accounting Information Analysis and Prevention 〔J〕 Anyang Teachers College，2004，（05）.

（2） Wen-Xiang Zhang.Information systems audit risk environment characteristics and control measures 〔J〕 Accounting Communications （Academic Edition），2005，（11）.

（3） Chen Huijun.Accounting for the impact of accounting 〔J〕 contemporary managers （in Xunkan），2006，（21）.

About The Author ：

Jinghan Yu（1989-），Female，Shanghai Finance University,Major:Accounting