会计电算化下的审计风险研究

Research on Audit Risk under Computerized Accounting

摘要: 在科学技术日益发展的今天，越来越多的企业把会计电算化应用到企业的财务核算中。审计风险在会计电算化中也被赋予了新的内涵。了解会计电算化下的审计风险并且合理规避风险对经济的发展具有十分重要的意义。本文首先阐述了会计电算化与审计风险的内涵，之后从审计对象、审计线索、审计人员等方面论述了会计电算化下审计的特征，文章之后在与传统审计风险对比的基础上，提出了会计电算化系统下审计的固有风险、控制风险与检查风险，最后对降低会计电算化下的审计风险提出了几点建议。

Abstract: Nowadays, with rapid development of science and technology, more and more enterprises apply computerized accounting in corporate financial accounting. Audit risk has also been given a new meaning in computerized accounting. Understandings of audit risk under computerized accounting and reasonable risk aversion are of great significance to economic development. The first part of this essay explains the meaning of computerized accounting and audit risk, and then analyzes the characteristics of audit under computerized accounting from audit objects, audit trails and auditors. The next part proposes inherent risk, control risk and detection risk of auditing under computerized accounting compared with traditional audit risk. The last part makes some recommendations on effectively controlling audit risk.