In the accounting computerization conditions, the characteristics of the decision accounting audit content and technical change.

在会计电算化条件下, 会计的特点决定了审计的内容和技术的改变.

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Accounting audit certificate data both manually reviewed, and the automatic computer check to check.

记账凭证数据的审核既有人工审核, 又有计算机的自动校验检查.

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