The recent development in science and technology especially in the areas of mechanization of operations has posed a great challenge to auditors. Auditing through the computer requires complete mastery of the working of the computer. It was the recommended type because the auditors have to master the working of the computers. Auditing around the computers was absolute and no longer fashionable because the auditors have to rely on the integrity of the computer operators and internal control in business operations. This article is determined the order and methods of auditing of the computer accounting systems. The components of the functional separately for each of its components. For auditing of the first components parts are used such technology as general evaluation, subjects cheeked of the algorithms of information technology and process. This is avoids errors if any enterprise accounting policy make by govt.

KEYWORDS:  Auditing, Computer Accounting, Auditors, Software, Data, Component, Test, Operation.