计算机辅助审计风险和证据成本探析

The Exploration About the Computer-Assisted Audit Risks and Evidence Cost

根据审计风险和证据成本的均衡原理和几何模型，分析了其增加的原因和表现，并提出了有效的审计策略．

According to the balance principle of audit risks and evidence cost we analyzed the reason on the increase of Computer-Assisted Audit risks and evidence cost and on this basis, this essay presents some effective auditstrategies.