The development of computer information technology makes the information of the audited unit more and more high. The introduction of accounting computerization information system makes the processing of enterprise eco...The development of computer information technology makes the information of the audited unit more and more high. The introduction of accounting computerization information system makes the processing of enterprise economic business more convenient and efficient. Here came the computer controlled environment audit new risks, of course, the computer technology applied to the audit work to improve the audit efficiency by a lot, but also increased the complex information technology environment audit risk. Starting from the concept of computer audit risk, this paper analyzes and discusses the new risks and causes of audit under the computer condition, and puts forward some constructive risk control measures.展开更多
文摘The development of computer information technology makes the information of the audited unit more and more high. The introduction of accounting computerization information system makes the processing of enterprise economic business more convenient and efficient. Here came the computer controlled environment audit new risks, of course, the computer technology applied to the audit work to improve the audit efficiency by a lot, but also increased the complex information technology environment audit risk. Starting from the concept of computer audit risk, this paper analyzes and discusses the new risks and causes of audit under the computer condition, and puts forward some constructive risk control measures.
