Abstract
Due to the uncertainty of audit environment and audit work, the development of audit software in colleges and universities in China has been troubled for many years, but in recent years there has been a breakthrough and significant progress has been made. At the same time, with the rapid development of information technology and the increasing popularity of accounting computerization, audit means have gradually transferred from traditional manual audit to computer audit. To carry out computer audit has become an urgent task faced by audit institutions and auditors in colleges and universities in China[1].
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