However, due to the differences between computerized accounting and traditional one, both in accounting basics and in practical work, we must have changes in traditional audit, with modifying and confirming, to adjust to new conditions.

• 但由于会计电算化与手工会计无论在会计基础，还是在会计工作等方面都存在着较大差别，因此，传统意义上的审计必须进行改变、增补，以适应新的条件。