For the benefits of our Iranian readers who want to learn
about the global advances in computerized accounting systems,
Mr. Mehdi Marjani and Mr.Nasrollah Timani provide
translation and summarizing of two articles on "EDP Systems and
its Audit Plan". The article explores ways and means of auditing
modern computerized accounting systems that meets the growing
needs of dynamic corporations. Emphasis is made on how to plan
for Auditing new systems and apply an effective procedure for
transition and from the conventional plans to new plans.