In the context of computerization, the weakening of the role of the account book is reflected in wha

1) The impact of computerized accounting on the content and scope of auditing.

Under the conditions of computerized accounting, although the economic supervision function of auditing has not changed, the content of auditing has changed to a certain extent. In a computerized information system, all accounting transactions are automatically processed by computers according to the program, so that the probability of misaccounting due to manual accounting errors is greatly reduced.

However, if there is an error in the application of the computer system or someone tampering with it by illegal means, and the computer will only process the relevant accounting matters in the wrong way according to the established procedure, so that the criminals can take advantage of it, and the consequences caused by this are unacceptable. Therefore, this requires our auditors to invest more energy in understanding and examining the functions of computer systems in a safe and secure environment.

2) The impact of computerized accounting on auditing techniques.

In the case of traditional accounting treatment, the audit is mainly completed by means of forward inspection, reverse inspection or spot check. The review is also done through manual use of methods such as review, collation, analysis, comparison, investigation and verification. Not only is it time-consuming and labor-intensive, but it is also easy to cause omissions or errors.

Under the influence of computerized accounting, there have been certain changes in auditing methods. While traditional review methods are still important, it is undeniable that computer-aided audits are just as important. Under the condition of computerized accounting, it is necessary not only to adopt computer-aided auditing technology, but also to examine the processing and control functions of the computer system, and the use of computers can improve the efficiency of the staff and complete all examination work more quickly and effectively.

1) From the perspective of work content: mainly engaged in accounting, financial management, internal auditing, accounting computerization, accounting information management and other work of various enterprises, enterprises and institutions.

2) From the job name: there are mainly cashiers, accountants, account reporters, cashiers, bookkeepers, tax clerks, factory workshop accountants, warehousing and freight administrators, internal auditors, and general financial clerks of various enterprises, ** and public institutions.

3) From the perspective of professional titles: there are mainly accountants, assistant accountants (need to pass the national unified examination), accountants (need to pass the national unified examination), assistant auditors (need to pass the national unified examination) and auditors (need to pass the national unified examination).

4) From the perspective of position: accounting clerks and chief accountants with sub-positions can be promoted to financial supervisor, financial section chief, financial manager, financial director, and chief accountant through hard work.

The main employment directions of students are: auditing business, accounting consulting and service business in accounting firms and other intermediary institutions, and maintenance, development, design and sales of cashier, accounting, computerized accounting system in various enterprises and institutions. It can also be engaged in the statistical work of various enterprises and institutions, warehouse storage work, product marketing work, etc.

The new product speaks of the courtesy knife spasm.

The preparation of accounting vouchers can be carried out in the following ways:

1) Manually compile and enter the accounting voucher into the computer.

2) According to the original voucher, the accounting voucher is prepared directly on the computer. In this way, the accounting voucher should be printed out and signed by the handler before bookkeeping.

3) Accounting voucher data is generated by other business subsystems other than the accounting processing module. In this way, the accounting voucher should be printed out and signed by the handler before bookkeeping.

Since the accounting adopts the double-entry bookkeeping method, the bookkeeping vouchers prepared must also be double-entry vouchers.

Answer]: a, b, d

When the first bookkeeping is made, it is clearly answered that if the trial balance of the opening period is unbalanced, it cannot be bookkeed; If the account has not been settled in the previous month, it cannot be booked this month: the account cannot be booked without the audit with the friend pure certificate, and the scope of bookkeeping should be less than or equal to the audited range; Voided vouchers can be directly booked without review

Answer]: a, b, c

The bookkeeping characteristics in the computerized accounting process include the automatic completion of the relevant account book registration by the computer, the simultaneous registration of the general ledger, sub-ledger and journal, and the late data of the account book are the first in the accounting voucher data.

This question is aimed at the knowledge points of "Xiaoqiao's daily account and regret processing".