计算机审计风险:成因与对策

Computer Audit Risk: Cause and Countermeasures

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。影响计算机审计的风险因素有固有风险、控制风险、检查风险三类。控制计算机审计风险的对策有:一是提高计算机审计固有风险和控制风险的评估水平;二是降低计算机审计的检查风险。

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. It can be classified into inherent risk, control risk and detection risk. We can take two countermeasures to control the risks： one is to enhance the ability to assess the inherent and control risks of computer auditing; the other is to decrease the detection risk.