随着信息技术的发展,越来越多 的经济组织在使用计算机进行 业务管理和财务处理。信息技术在财务会计领域的广泛使用,使得财务信息的载体、会计数据生成的途径和方式、审计的轨迹、管理和控制的方法等都发生了新的变化。《中华人民共和国国家审计基本准则》第二十六条规定“在计算机信息系统环境下进行审计,不应改变审计方案确定的审计目标和范围。”要遵守审计准则的这一要求,保证审计的质量,审计人员必须做好两个方面的工作。一是要正确评审被审计单位的电算 With the development of information technology, more and more economic organizations are using computers for business management and financial processing. The widespread use of information technology in the field of financial accounting has brought new changes in the carrier of financial information, the ways and means of accounting data generation, the track of audit, the methods of management and control. Article 26 of the “Basic Standards for National Auditing of the People’s Republic of China” stipulates that “conducting audits in the context of computerized information systems should not alter the objectives and scope of the auditing as defined in the auditing plan.” To comply with this requirement of the auditing standards and ensure that audited Quality, auditors must do two aspects of work. First, we must correctly assess the audited units of the computer