With the further economic development of the accounting software and the ever-increasing perfection, Computerized Accounting by an increasing number of enterprises using the computerized accounting has become the mainstream of the development of accounting direction. However, as the accounting manual and computerized accounting in accounting basis, or in areas of accounting exist differ greatly, Therefore, in the traditional sense of Auditors must change, add to, in order to adapt to the new conditions. From computerized accounting audit of the situation facing about, expounded the computerized accounting system to the need for the audit. Computerized accounting system audit is the audit and supervision, financial authenticity, legitimacy and efficiency targets an inevitable requirement further audit of the computerized accounting methods, and computerized accounting audit of the development direction of forecasts.