信息化不僅使會(huì)計(jì)環(huán)境發(fā)生變革,也使監(jiān)督環(huán)境發(fā)生變革。信息化對(duì)會(huì)計(jì)監(jiān)督的影響有兩方面:一是監(jiān)督對(duì)象的信息化;二是監(jiān)督手段的信息化。會(huì)計(jì)監(jiān)督既要適應(yīng)…