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| 电算化条件下审计风险的识别与规避 | |
| 引用本文： | 董延安,徐元玲,郑艳.电算化条件下审计风险的识别与规避[J].四川理工学院学报(自然科学版),2003,16(1):79-82. |
| 作者姓名： | 董延安 徐元玲 郑艳 |
| 作者单位： | 1. 四川轻化工学院经济法律系,四川,自贡,643033 2. 四川轻化工学院管理工程系,四川,自贡,643033 3. 四川轻化工学院图书馆,四川,自贡,643033 |
| 摘 要： | 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。 |
| 关 键 词： | 电算化 审计风险 识别 规避 |
| 文章编号： | 1008-438X(2003)01-0079-04 |
| 修稿时间： | 2002年11月19 |
Recognition of Risks in Auditing Under Electronic Computation Conditions and the Countermeasures |
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| DONG Yan-an,XU Yuan-ling,ZHENG Yan.Recognition of Risks in Auditing Under Electronic Computation Conditions and the Countermeasures[J].Journal of Sichuan University of Science & Engineering:Natural Science Editton,2003,16(1):79-82. | |
| Authors: | DONG Yan-an XU Yuan-ling ZHENG Yan |
| Institution: | DONG Yan-an1,XU Yuan-ling2,ZHENG Yan3 |
| Abstract: | 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. |
| Keywords: | computerized conditions audit risks recognition countermeasures |
| 本文献已被 CNKI 万方数据 等数据库收录！ | |