Question

请求会计论文英文翻译。。急~~！谢谢！！

会计电算化对审计的影响

会计电算化的实施，大大提高了会计信息处理的速度和准确性，能为用户提供及时、准确的会计信息，是会计事业发展史上一次史无前例的飞跃。但在这个飞跃也给审计工作带来很大的影响，归纳起来主要有下列几方面：

一、审计线索的改变

由于会计实行电算化，使审计线索发生很大变化，传统的手工会计系统中的审计线索在电算化系统中将会中断甚至消失。在手工系统中，由原始凭证到记账凭证，由过账到财务报表的编制，每一步都有文字记录，都有经手人签字，审计线索十分清楚。审计人员进行审行，完全可以根据需要进行顺查、逆查或抽查。但在电算化会计系统中，传统的账薄没有了，绝大部分的文字记录消失了，代之的是存有会计资料的磁盘和磁带，这些磁性介质上的信息是以机器可读的形式存在的，肉眼不能识别。此外，从原始数据进入计算机，到财务报表的输出，这中间的全部会计处理集中由计算机按程序指令自动守成，传统的审计线索在这里中断了、消失了。传统的查账方法，对电算化的会计个体已不完全适用。为了能有效地审计电算化的会计个体，在电算化会计系统的设计和开发时必须注意审计需求，要留下新的审计线索。例如，要留下每笔经济业务的详细记录，而不能只留下更新后的当前余额。有些系统中的暂存文件，经过一定的时间就要被删掉。如果审计需要查这些文件，则应拷贝，以便查寻。

二、会计系统内部控制的改变

国际上近代的审计都是以系统为基础的，即审计师要对会计系统的内部控制进行审查和评价，以作为制定审计方案和决定抽查范围的依据。由于会计系统实现了电算化，手工会计系统原有的内容控制已不能适应电子数据处理的新特点，不能有效地降低电算化会计系统特有的风险。例如，在电算化会计系统中，会计信息的处理和存贮高度集中于计算机，会使手工会计系统中的某些职责分离，互相寄制的控制失效。为了系统的安全可靠和系统处理与存贮的会计信息准确完整，必须考虑电算化系统的特点，针对其固有的风险，建立新的内部控制。这些内部控制除了有关电子数据处理的制度、规定和人工执行的程序控制外，内部控制的程序化是电算化会计信息系统的一个重要特点。如何识别、研究、审查和评价这些新的内容控制，尤其是程序化的内部控制，是会计电算化给审计提出的又一个新问题。美国注册会计师协会发表的第3号审计准则概论指出："如果客户在其会计系统中使用了电子数据处理，无论应用是简单的带是复杂的，审计员都要充分地了解整个系统， 使得能识别和评价系统的基本会计控制的特点。在包括较复杂的电子数据处理应用的情况下，审计员在执行必要的审计方案中将要就应用专业化的电子数据处理的专门知识"。在会计电算化条件下，由于内部控制变化了，审计人员必然研究电算化系统的内部控制，掌握其审查方法。对程序控制，审计员要利用计算机辅助审计技术进行审计。对于电算化会计信息系统内部控制的弱点，审计人员要能评估其影响，并向被审单位提出改进的建议。

Answer 1

Accounting computerization implementation, greatly improving the accounting information processing speed and accuracy, and can provide users of accounting information in a timely, accurate accounting career development, is the unprecedented leap. But in the leap to audit work to bring great influence, and to sum up the following main aspects:

An audit trail, the change

Because the accounting computerization, execute audit trail change greatly, the traditional manual accounting systems audit clues in the computerized systems will interrupt or disappear. In a manual system by the original vouchers and accounting vouchers, by Posting to prepare financial statements to the text, every step, there are JingShouRen record signing, audit clues. Auditors are judged according to need, can completely on the spot check, inverse check or. But in computerized accounting system, the traditional zhang is thin, most of the written record of disappears, the accounting information is being the disks and tapes, these magnetic medium on the information in machine readable form, naked eye cannot identify. In addition, from the original data into the computer, to the output of the financial statements, all the accounting treatment among by computer programming instructions on it, according to the conventional automatic audit trail here interrupted and disappeared. The traditional method, the computerization of the audit for the individual has not completely accounting. In order to effectively the audit computerization of accounting computerized accounting system, in the design and development, we must pay special attention to the new audit requirements, audit clues. For example, will leave each transaction, the detailed records and cannot leave only the updated the current balance. Some systems, the temporary files by certain time will be deleted. If you need to check these files, audit should be copied to search.

Second, accounting system of internal control

The modern world is based on audit system, namely auditor to the internal control system of accounting review and appraisal, so as to develop audit plan and decided to spot the scope. Because the accounting computerized system, manual accounting systems of the original content control can't adapt to the new characteristics of electronic data processing, can effectively reduce the risk of computerized accounting system is unique. For example, in the computerized accounting system, the accounting information processing and storage of highly focused on the computer, and makes some of manual accounting systems, send each other duties separation of control failure. For the security of the system reliability and the system of accounting information processing and storage accurately, must consider the characteristic of computerized systems inherent risks, establish new internal control. These internal control relevant except for electronic data processing system, regulation and control of the execution of the program of artificial, internal control procedure is computerized accounting information system is an important characteristic. How to identify and study, review and evaluation of these new content, especially the procedural control of internal control is proposed to audit the accounting computerization and a new problem. The American institute of certified public accountants issued the first 3 overview of auditing standards: "if customers in the accounting system used in electronic data processing, regardless of application is a simple belt is complex, auditors should fully understand the whole system, so can identify and evaluation system of basic accounting control features include more complicated. In electronic data processing application situation and auditors in execution necessary to apply in audit scheme of specialized electronic data processing of specialized knowledge". In the accounting computerization conditions, due to the internal control auditing personnel changes, computerized system must study the internal control, the examination method. For program control, auditors should use computer assisted audit techniques for audit. Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement.