电算化条件下审计风险的识别与规避

Recognition of Risks in Auditing Under Electronic Computation Conditions and the Countermeasures

随着信息经济的迅猛发展,审计领域也发生了深刻的变化,即传统审计向电算化审计的转变,并由此形成了审计工作模式的变革。审计工作模式的变革给审计人员提出了新的挑战,审计风险也表现出了一些新的形式和特点。文章先从计算机审计工作模式入手,对其所造成的审计风险进行了分析,并就如何进行有效的规避作了初步的探讨。

With the rapid development of information economy, the field of auditing great changes are seen, that is the traditional auditing has evolved to computerized auditing. Consequently, risks in auditing are appeared new. And factors that cause risks are presented and countermeasures are also presented.