随着会计电算化的不断发展,审计也遇到了前所未有的挑战,要改变审计被动适应会计电算化的发展,改为主动出击,就要在会计电算化信息系统可审性方面提前做大量的工作。本文研究和讨论了保证会计电算化信息系统可审性需要在开发和使用两个阶段需要注意的问题,并提出了一些建设性的做法。 With the continuous development of accounting computerization, auditing has also encountered an unprecedented challenge. To change the auditing passive adapt to the development of accounting computerization, to take the initiative to attack, we must advance in the audit of computerized accounting information system A lot of work. This paper studies and discusses the issues that need to be noticed in the two stages of development and use of auditability of accounting computerized information system and puts forward some constructive approaches.