本文選題：審計風(fēng)險 + 計算機環(huán)境�。� 參考：《廣東外語外貿(mào)大學(xué)》2007年碩士論文

【摘要】： 隨著計算機信息技術(shù)在會計管理領(lǐng)域應(yīng)用的深入，企業(yè)的會計管理模式和方法都發(fā)生了巨大的變化，而與之有著“血緣關(guān)系”的審計也不可避免地受到了影響。在計算機環(huán)境下，過去的紙質(zhì)為載體的信息均將由看不見、摸不著的電磁信號所取代，作為“傳統(tǒng)審計”所依賴的“可視下計線索”將面臨逐漸消失的趨勢；另外，審計客體內(nèi)外環(huán)境不穩(wěn)定因素劇增，使得審計人員所面臨的審計環(huán)境日漸復(fù)雜。諸多的因素使得計算機環(huán)境下審計風(fēng)險不斷變大且難以控制。在國內(nèi)外審計學(xué)術(shù)界對于傳統(tǒng)企業(yè)的審計及風(fēng)險研究已經(jīng)相當(dāng)成熟，而對于計算機環(huán)境下審計風(fēng)險的研究還處在起步階段，鮮有涉及。因此本文的研究具有很強的現(xiàn)實意義和理論價值。 論文首先在前面兩章對審計風(fēng)險及其在計算機環(huán)境下的定義、成因、計量模型和控制等方面的文獻進行了綜述和總結(jié)；論文的第三章根據(jù)文獻分析法和專家咨詢法設(shè)計了計算機環(huán)境下的審計風(fēng)險調(diào)查問卷，，并對計算機環(huán)境下的審計風(fēng)險因素進行了識別和分析，在這一章里，論文先后運用了聚類分析、項目分析、因素分析、信度和效度分析等量表分析方法，以確保本研究的量表具有較好的信度和效度；論文的第四章建立了計算機環(huán)境下計量審計風(fēng)險的指標(biāo)體系，并利用層次分析法和模糊評價法對其進行量化。論文的第五章論述審計風(fēng)險控制的方法和措施，并以E審?fù)▽徲嬡浖䴙槔�，說明審計軟件控制審計風(fēng)險模塊的功能和開發(fā)方向。
[Abstract]:With the application of computer information technology in the field of accounting management, great changes have taken place in the mode and method of accounting management, and the audit with "blood relationship" has inevitably been affected. In the computer environment, the past paper-based information will be replaced by invisible, untouchable electromagnetic signals, and the "visual cues", which are relied on as "traditional auditing", will be faced with the trend of disappearing. The unstable factors inside and outside the audit object make the audit environment more and more complex. Many factors make the audit risk become bigger and more difficult to control in the computer environment. In the domestic and foreign audit academia, the audit and risk research of traditional enterprises has been quite mature, but the research on audit risk in the computer environment is still in the initial stage, rarely involved. Therefore, the study of this paper has a strong practical significance and theoretical value. In the first two chapters, the paper summarizes the definition, cause of formation, measurement model and control of audit risk in computer environment. The third chapter designs the audit risk questionnaire under the computer environment according to the literature analysis method and the expert consultation method, and identifies and analyzes the audit risk factors under the computer environment. In this chapter, In this paper, cluster analysis, item analysis, factor analysis, reliability and validity analysis are used to ensure the reliability and validity of the scale. The fourth chapter establishes the index system of measuring audit risk in computer environment and quantifies it by AHP and fuzzy evaluation method. The fifth chapter discusses the methods and measures of audit risk control, and takes E Audit Software as an example to illustrate the function and development direction of audit risk control module of audit software.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.1

【引證文獻】

相關(guān)期刊論文 前1條

1 洪楊;;計算機輔助審計風(fēng)險及防范分析[J];交通科技與經(jīng)濟;2010年01期

相關(guān)碩士學(xué)位論文 前2條

1 李思遠;風(fēng)險導(dǎo)向?qū)徲嬒碌慕?jīng)營風(fēng)險識別與評估研究[D];廣東外語外貿(mào)大學(xué);2009年

2 陳穎;長春市電子政務(wù)的計算機審計研究[D];吉林大學(xué);2010年

本文編號：1891971