计算机审计风险背景,计算机环境下审计风险的特征与对策研究 毕业论文.doc

计算机环境下审计风险的特征与对策研究

摘要

随着市场经济体制的建立，审计在经济活动中的作用越来越突出，人们对审计的理解和认识越来越深刻，同时对审计的期望值越来越商，致使审计责任和审计风险也随之加大。如何定量分析审计风险，从而提高审计工作的整体水平已成为摆在我们面前的一个重要的课题。

目前，对审计风险的研究还停留在定性分析期望审计风险、固有风险、控制风险和检查风险，没有专门的理论框架或指南为这些风险提供评价方法，对期望审计风险的确定带有严重的习惯性，对固有风险、控制风险和检查风险的确定带有太多的个人主观性，并且对审计工作的终止只凭领导的个人判断。所有这些问题都加大了审计风险水平，降低了审计质量。解决这些问题的途径只能是研究出一种评价审计风险的方法，以此来降低审计风险水平，提高审计质量。

论文首先对计算机审计风险特征进行了综述，分析了目前计算机审计风险评价方法存在的一些问题，并明确指出了产生问题的原因，论文最后以本溪市洪伟冶金机械修造厂为例进行了实证研究，进而分析了我国审计风险存在的问题，并提出了相应的对策。结果表明，该论文实现了最初的设计目标，并具有一定的实用价值。

本文第一章介绍了计算机审计风险的研究背景以及研究目的和意义，并且介绍了国内外的研究现状。第二章以本溪市洪伟冶金机械修造厂为例列举了诸多计算机审计的优缺点以及可能出现的审计风险，本文第三章从事例出发参考了各种参考文献提出了15种解决方法，文章最后一章阐述了解决之后的效果并且提出了不足，然后展望了今后规避计算机审计风险的发展方向。

关键词：审计风险，规范研究，实证研究

Research on the characteristics and Countermeasures of Auditing Riskunder Computerized Environment

Abstract

While the esablishing of market economy system, the auditing role in economic activities has become increasingly prominent, and people's understanding and awareness of the auditing become more profound, while growing expectations of the audit providers, resulting audit responsibilities and audit risk also with The increase. How to quantitatively analyses of auditing risk, thereby enhancing the overall level of auditing work before us has become an important issue.

At present, the risk of the auditing still remain in the qualitative analysis of expectations of audit risk, inherent risk, control risk and detection risk, no specific theoretical framework or guidelines for the evaluation of these risks, the determination of the desired audit risk with a serious habit nature of the inherent risk, control risk and detection risk of the identified individuals with too much subjectivity, and the termination of the auditing to judge just by the leadership of individuals. All of these issues are increasing the level of auditing risk, reduce auditing quality. The way to solve these problems is to have developed a method of audit risk assessment in order to reduce the level of audit risk and improve audit qual