随着社会经济的不断发展,企业内部会计工作的范围也在不断扩大,为了应对大量的会计工作,在信息技术的帮助下,推出以计算机软件进行会计记账来代替原始手工记账的会计账目管理程序,此程序即为会计电算化。为了保障会计工作质量,实行会计稽核工作是必须的。在会计电算化中,会计稽核工作则显得更加重要。本文主要针对当前会计电算化下会计稽核的工作现状进行分析,提出加强会计稽核工作的重要性,并给予了个人的意见和建议。 With the continuous development of social economy, the scope of accounting work in enterprises is also constantly expanding. In order to cope with a large number of accounting work, with the help of information technology, computer accounting software is introduced to replace the accounting records of the original manual accounting Management procedures, this process is accounting computerized. In order to ensure the quality of accounting work, the implementation of accounting and auditing work is a must. In accounting computerization, accounting audit work is even more important. This article mainly analyzes the current situation of accounting audit under the current accounting computerization, puts forward the importance of strengthening the accounting audit work, and gives personal opinions and suggestions.