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The Study of Audit Risk under Computerized Controlling Circumstance

Author: SuTian
Tutor: WangJiHong
School: Jilin University of Finance and Economics
Course: Accounting
Keywords: Audit risk Computer-controlled environment Auditors Database
CLC: F239.4
Type: Master's thesis
Year: 2010
Downloads: 421
Quote: 0
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Abstract


With the continuous development and application of computer information technology, accounting management have undergone a corresponding change in the ways and means. Therefore, in a computer-controlled environment, the ways and means of accounting standards and accounting ongoing updated and improved. At the same time, based on the accounting audit guidelines and technical support have not been timely update and improve, so they had a computer-controlled environment under the new audit risk. At home and abroad on the audit risk research in the traditional manual mode is already quite mature, and the for audit under computer control environment risk research is rarely involved. Therefore, this study has some social value. The paper first outlined in the first part of the Chinese and foreign scholars for audit risk and explains the significance of the audit risk research in computer-controlled environment. Through the exposition of the first part, so that we have a preliminary understanding of audit risk research in computer-controlled environment, which leads to the discussion of the audit risk elements in the second part of the computer-controlled environment. In the third part through research of Australia as well as the audit staff Control and Prevention of audit risk practices, causes of audit risk in a computer-controlled environment, that is due to the defects of the audit of the implementation of their own, as well as for the conduct of audits some changes in the environment of the recipient and audit work did not make a timely and correct responses to new risks. All things are contradictory body can produce both positive and negative aspects of the role. Therefore, in the fourth section of the paper first introduces the use of computer information technology to reduce audit risk areas should focus, and after that some audit risk control and prevention of computer-controlled environment, and finally the audit staff in the use of some adjunct should pay attention to the control and prevention of audit risk. The audit risk combination of auditing theory and auditing practices, audit risk is a golden key to apply theory to the audit auditing practices, but also audit the the theoretical guidance Auditing Practices medium. Therefore study how to effectively control and prevention of audit risk in a computer-controlled environment, will have a far-reaching impact and significance.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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