| 计算机辅助审计风险及防范分析 |
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| 引用本文： | 洪杨.计算机辅助审计风险及防范分析[J].交通科技与经济,2010,12(1):126-128. |
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| 作者姓名： | 洪杨 |
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| 作者单位： | 黑龙江工程学院,管理工程系,黑龙江,哈尔滨,150001 |
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| 摘 要： | 伴随着科技进步和会计电算化发展，计算机辅助审计已经成为审计工作的重要手段之一。将计算机引入审计领域，在保证审计工作质量、提高审计工作效率的同时，也给审计工作带来新风险。从计算机辅助审计风险的含义和模型入手，分析、探讨计算机辅助审计风险的影响因素，从而找到妥善的解决方法，防范计算机辅助审计风险。
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| 关 键 词： | 计算机辅助审计 审计风险 系统环境 系统控制 内部控制 |
Computer Audit Risk and Guard Analysis |
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| HONG Yang.Computer Audit Risk and Guard Analysis[J].Technology & Economy in Areas of Communications,2010,12(1):126-128. |
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| Authors: | HONG Yang |
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| Institution: | Heilongjiang Institute of Technologe/a>;Management Engineering Department/a>;Harbin 150001/a>;China |
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| Abstract: | Along with scientific and technological progress and the development of computerized accounting,computer auditing has become one of the important means.The introduction of the field of computer audit,the audit work to ensure quality,improve the efficiency of audit work,but also to the audit work has brought new risks.In this paper,the meaning of audit risk from the computer to start,analyze and explore the practice of facing the audit of several major computer audit risk,in order to find proper solutions to... |
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| Keywords: | computer audit audit risk system environment system control internal control |
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