(A) the impact of computerized accounting on the audit content and scope

Under the condition of computerized accounting, although the economic supervision function of audit has not changed, the content of audit has changed to some extent. In the computerized information system, all accounting matters are automatically handled by the computer according to the program, so the probability of wrong accounting caused by manual accounting errors will drop a lot. However, if there is an error in the application of the computer system or it is tampered with by illegal means, the computer will only handle the relevant accounting matters incorrectly according to the established procedures, so that criminals can take advantage of it and the consequences are unpredictable. Therefore, this requires our auditors to devote more energy to understanding and checking the functions of computer systems, so that they can be carried out in a safe and reliable environment.

(B) the impact of computerized accounting on audit techniques and methods

In the case of traditional accounting treatment, the audit is mainly completed through direct investigation, reverse investigation or spot check. The review work is only through manual methods such as review, check, analysis, comparison, investigation and confirmation. It is not only time-consuming and laborious, but also easy to cause omissions or mistakes. Under the influence of computerized accounting, audit methods have changed to some extent. Although the traditional auditing method is still important, it is undeniable that computer-aided auditing is equally important. Under the condition of computerized accounting, we should not only adopt computer-aided auditing technology, but also review the processing and control functions of computer systems. The use of computers can improve the work efficiency of staff and complete the examination work faster and more effectively.

(c) The influence of computerized accounting on audit trail

We know that under the traditional audit conditions, the audit trail is clear, each process of financial processing is completed by a special person, and each step is signed and recorded by the person in charge, which is convenient for tracking and inquiry. In the computerized system, because the magnetic materials are used as the storage medium of the computer, the accounting storage materials on these magnetic media are unrecognizable to the naked eye, and the processing process is carried out inside the file and cannot be traced back. Although it is stipulated in the relevant computerized accounting system that all vouchers and account books still need to be printed, we should also pay attention to whether these printed materials are consistent with the correct processing results of accounting software and need further confirmation. Therefore, in the design and development of computerized accounting system, we must leave enough audit clues so that the work of auditors can be successfully completed.

(D) the impact of computerized accounting on auditing standards and standards

Due to the new characteristics of accounting computerization, many aspects of accounting treatment have changed greatly, which also changed the audit environment. Under the specific working environment of accounting computerization, a series of changes have taken place in the audit content and scope, audit technology and audit clues, and the traditional audit standards and norms are no longer applicable. Therefore, there must be a new set of audit standards and guidelines to adapt to it. However, from our current situation, the computer audit work has a short starting time, and economic legislation is often carried out after economic matters are fully developed, so the current standards and guidelines are far from meeting the needs of accounting computerization. Therefore, it is very important to formulate new norms and guidelines, which will also form a new audit basis under the condition of computerized accounting information system.

(E) the impact of computerized accounting on the quality of auditors

The environment and audit object of computerized accounting information system are more complicated than manual accounting system, and auditors can't be competent only by relying on the original knowledge and skills, so the emergence of computerized accounting puts forward higher requirements for auditors. Auditors should not only have rich knowledge and skills in accounting and auditing, but also master certain computer knowledge and application technology, and be able to conduct effective system analysis, program design and system testing. With the in-depth development of computerized accounting, auditors in China should constantly improve their own quality, improve their ability to analyze and deal with problems under the condition of computerized accounting, adapt to the needs of the new situation, and make audit information more authentic and effective.