经济问题
經濟問題
경제문제
On Economic Problems
2009年
3期
100~102
,共null页
计算机审计 审计风险 风险防范
計算機審計 審計風險 風險防範
계산궤심계 심계풍험 풍험방범
computer audit; audit risks; prevention of risks
随着经济发展的不断推进，计算机审计被广泛引入审计领域，并对审计工作产生了全方位的影响，提高了审计工作的效率和质量。计算机审计与传统审计相比，具有特定的审计风险。对计算机审计范围拓展所带来的风险和数据记录方式改变带来的风险进行了分析，并针对计算机审计风险防范提出了一些建议和措施。
隨著經濟髮展的不斷推進，計算機審計被廣汎引入審計領域，併對審計工作產生瞭全方位的影響，提高瞭審計工作的效率和質量。計算機審計與傳統審計相比，具有特定的審計風險。對計算機審計範圍拓展所帶來的風險和數據記錄方式改變帶來的風險進行瞭分析，併針對計算機審計風險防範提齣瞭一些建議和措施。
수착경제발전적불단추진，계산궤심계피엄범인입심계영역，병대심계공작산생료전방위적영향，제고료심계공작적효솔화질량。계산궤심계여전통심계상비，구유특정적심계풍험。대계산궤심계범위탁전소대래적풍험화수거기록방식개변대래적풍험진행료분석，병침대계산궤심계풍험방범제출료일사건의화조시。
With the steady advance of economic development, the computer audit has been widely introduced to the area of audit and exerted full influences on it, advanced the efficiency and quality of audit works. The computer audit is faced with specific audit risks not found in traditional audit practice. In this paper, risks arising from the expanding of computer audit range and the change of data recording modes etc. are analyzed, and then suggestions for measures for audit risks prevention offered accordingly.
