论会计电算化应用中审计风险及应对措施

从审计对象和审计线索的变化、会计系统内部控制的变化、审计技术方法的变化、审计内容的变化、网络安全本身的风险以及内部管理人员素质6个方面,探讨了会计电算化应用中给审计工作带来的风险,并指出应对这些风险时所应采取的措施。

Discussion on the Auditing Risks in the Application of the Accounting Computerization and Corresponding Measures

From six aspects of the variation of the auditing objects and auditing traces,the variation of the accounting system's internal control,the variation of the auditing methods,the variation of the auditing contents,the risks of the network security,and the lower quality of the internal managerial personnel,this paper probes into the risks brought about by the application of the accounting computerization to the auditing work,and puts forward some measures that should be taken for dealing with these risks.