【摘要】： 審計風(fēng)險不論在審計理論中還是在審計實務(wù)界都是一項十分重要的內(nèi)容。隨著信息社會的發(fā)展、信息技術(shù)的運用,審計風(fēng)險發(fā)生了很大的變化。 文章結(jié)合風(fēng)險概念理論,提出信息技術(shù)環(huán)境下審計風(fēng)險的概念,并從狹義和廣義的角度來進行認(rèn)識和理解,狹義的理解是指信息技術(shù)環(huán)境下的審計項目風(fēng)險,而廣義的審計風(fēng)險指受社會環(huán)境影響的審計風(fēng)險。這樣不僅使得審計風(fēng)險能夠繼承風(fēng)險的特質(zhì),而且還能更有效更直接地指導(dǎo)審計人員對審計風(fēng)險的理解和控制。 同時,信息技術(shù)改變了被審單位的經(jīng)營方式和信息流程,也改變了審計人員的審計方法和審計技術(shù),這兩方面都改變了審計風(fēng)險的產(chǎn)生和性質(zhì)。本文就此根據(jù)風(fēng)險管理理論和審計基本理論,并結(jié)合社會因素的影響,闡述了信息技術(shù)環(huán)境下的審計風(fēng)險的產(chǎn)生環(huán)節(jié)和性質(zhì)。同時在分析現(xiàn)行審計風(fēng)險模型的基礎(chǔ)上,提出了對信息技術(shù)環(huán)境下的審計風(fēng)險模型的優(yōu)化,使得信息技術(shù)環(huán)境下的審計風(fēng)險能夠被合理有效地計量。最后,從對被審單位的風(fēng)險的評估、審計主體的審計方法技術(shù)的發(fā)展以及審計職業(yè)界的審計控制等幾方面,提出了控制信息技術(shù)環(huán)境下的審計風(fēng)險的措施。 審計風(fēng)險結(jié)合了審計理論和審計實務(wù),是將審計理論運用到審計實務(wù)的橋梁,也是通過審計理論指導(dǎo)審計實務(wù)的媒介。所以本文通過對信息技術(shù)環(huán)境下的審計風(fēng)險的產(chǎn)生、性質(zhì),計量,控制等方面的論述,為審計人員在應(yīng)對信息技術(shù)環(huán)境下的審計風(fēng)險時,提供一定的參考價值。
[Abstract]:Audit risk is a very important content both in audit theory and audit practice. With the development of information society and the application of information technology, audit risk has changed greatly. Combining with the theory of risk concept, this paper puts forward the concept of audit risk in the information technology environment, and carries on the understanding and understanding from the narrow sense and the broad sense, the narrow sense understanding refers to the audit project risk under the information technology environment, The broad sense of audit risk refers to the audit risk affected by the social environment. This not only enables audit risk to inherit the characteristics of risk, but also can more effectively and directly guide auditors to understand and control audit risk. At the same time, the information technology has changed the management mode and the information flow of the audited unit, also changed the audit method and the audit technology of the auditor, both of these two aspects have changed the appearance and the nature of the audit risk. On the basis of the theory of risk management and the basic theory of audit and the influence of social factors, this paper expounds the process and nature of audit risk under the environment of information technology. At the same time, based on the analysis of the current audit risk model, the optimization of the audit risk model under the information technology environment is put forward, so that the audit risk under the information technology environment can be measured reasonably and effectively. Finally, the measures to control the audit risk under the environment of information technology are put forward from the aspects of the risk assessment of the audited unit, the development of audit method and technology of the audit subject, and the audit control of the audit profession and so on. Audit risk, which combines audit theory with audit practice, is the bridge to apply audit theory to audit practice, and is also the medium to guide audit practice through audit theory. Therefore, this paper discusses the emergence, nature, measurement and control of audit risks under the information technology environment, which provides a certain reference value for auditors to deal with the audit risks under the information technology environment.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 伍俊暉;;信息化環(huán)境下加強企業(yè)內(nèi)部審計之我見[J];湖南工業(yè)職業(yè)技術(shù)學(xué)院學(xué)報;2009年01期

2 段小法;;信息化環(huán)境下重構(gòu)企業(yè)內(nèi)部審計的思考[J];財會研究;2009年06期

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本文編號：2464013