Computer accounting is facing many difficulties during the process of teaching in higher vocational education , and some suggestions are put forward to in the paper on how to organize teaching contents and improve teaching method 摘要会计电算化这门课程在高等职业教育的教学过程中面临很多困惑，如何组织教学内容，如何改进教学方法等，本文对此提出自己的一些看法。
Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report 摘要计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。
