企业会计审计风险及信息化审计策略研究

Research on enterprise accounting audit risks and information-based audit strategies

会计审计作为企业财务管理工作中的重要组成部分,通过对企业筹资、投资、资金运营及利润分配等经济活动的审计管理,规范企业的业务经济活动和财务管理行为,为企业提高经营效益提供保障。信息时代的到来,使得企业面临的会计审计风险因素更加多样化、复杂化,风险爆发后果更加恶劣,因此,文章对会计审计风险及影响因素进行了深入探究,并提出了信息化审计策略,以期能够助推审计工作质量的提升,促进企业的信息化建设和稳定发展。

Accounting audit is an important component of enterprise financial management work.By auditing and managing economic activities such as fundraising,investment,fund operation,and profit distribution,it standardizes the daily business activities and financial behavior of enterprises,providing guarantees for improving business efficiency.In recent years,with the rapid development of information technology,information audit methods have gradually replaced traditional manual audit methods,and the value of accounting audit work has become more apparent.However,at the same time,enterprises are facing more diverse accounting audit risk factors,and the consequences of risk outbreaks are even worse.Based on this,the article elaborates on the concept of enterprise accounting audit information and conducts a deep analysis of accounting audit risk factors,And point out the strategies for enterprise information audit,hoping to improve accounting au-dit work,eliminate accounting audit risks,and promote sustainable development of the enterprise.