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Auditing Risk Management Research of Certified Public Accountants under the Information Environment

Author: ZhangJin
Tutor: HuangShiXiang
School: Anhui Agricultural University
Course: Industrial Economics
Keywords: Information environment CPA risk assessment risk control
CLC: F239.4
Type: Master's thesis
Year: 2012
Downloads: 463
Quote: 0
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Abstract


Since the beginning of the21st century, computer information technology and theInternet economy have been booming, and have gradually infiltrated into all aspects of thevarious types of economic entities. In this situation, the production process, managementmode, and financial information system also have corresponding changes. Under thissituation, the methodology and content of audit should follow the socio-economicdeveloping trend. Information-based audit will be the focus of future audit development.However, as China’s information system audit is in its infancy as well as the fundamentaltheory is not perfect, we still need to keep on exploring ways in practice, and eventuallyapply those into the audit work. In the information-based environment, building, operatingand maintaining the information system itself is a complex process, resulting in facinglarger risk than in traditional hand-based environment. Moreover, the lack of professionalauditors and the lag of auditing institution make the control of audit risk in theinformation-based environment becoming more prominent. Hence, in information-basedtechnology environment, the Certified Public Accountant’s auditor must pay more attentionto the control of the auditing risk, in order to improve auditing efficiency and quality.Under this background, standing on the unique perspective of Certified PublicAccountants, this paper use qualitative and quantitative analysis as well as induction anddeduction methods to have the exposition and analysis of identification, assessment,controlling of Certified Public Accountants auditors’ risk.This paper introduces the existing civil and foreign researching results research,outlines the meaning and purpose of us. The concepts and characteristics of CPA Auditors’risk in two different environments are present. Meanwhile, the negative and positiveimpacts of auditing risk in information-based environment are discussed.We explore the way of effectively identifying auditing risk in information-basedenvironment, prove the inevitability of auditing risk in the information-based technologyenvironment using principles of economics, and analyze the unique source of auditing riskunder the same situation.Starting from the significance of auditing risk assessment in information-basedtechnology environment, we introduce the related content of auditing risk assessment, andanalyze both the inherent and overall risk in auditing work using the Delphi method andfuzzy comprehensive evaluation method. This work will help CPA Auditors to have a moreaccurate estimation of auditing risk in their works.The detailed exposition of auditing risk control is proposed. The main content ofhaving internal control testing of system in information-based technology environment isanalyzed. We further explore some specific responses in information-based technologyenvironment from two aspects of the audit subject and audit process.In information-based technology audit practice work, auditing risk control is the corecontent. However, some CPA Auditors lack effective methods to control the auditing riskduring their works. Therefore, the research of controlling auditing risk ininformation-based technology environment in this paper is realistically significant.

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