Since 1980s, computer technology has been widely used in accounting and financial management, which has had a great impact on traditional auditing methods. The informatization of audit objects objectively requires that the skills and working methods of auditors must be adjusted accordingly. It is the key to the further development of audit informatization to train a group of audit talents who are proficient in audit business, computer technology and information thinking. At present, there is a big gap of compound audit talents who know both computers and auditing in China, which cannot meet the needs of society. Colleges and universities shoulder the heavy responsibility of systematically cultivating compound audit talents. Starting from the necessity of constructing the audit information teaching system, this paper expounds the system construction of the audit information course in colleges and universities and other problems needing attention, and puts forward some relevant suggestions.
Since 1980s, computer technology has been widely used in accounting and financial management accounting, which has had a great influence on its traditional auditing methods. The informatization of audit objects objectively requires auditors to adjust their skills and working methods accordingly, and it is the key to the further development of information technology audit to quickly cultivate a group of people who are proficient in auditing, computer technology and information technology auditing thinking. Because there is a big gap between China's compound audit talents who know computer and audit, it can't meet the needs of society, and the university system shoulders the heavy responsibility of cultivating audit talents. Starting with the necessity of constructing audit information system, this paper expounds the course teaching and other problems needing attention in the construction of audit information system in colleges and universities, and puts forward some relevant suggestions.