| 论信息化环境下注册会计师审计风险的评估 |
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| 引用本文： | 张进.论信息化环境下注册会计师审计风险的评估[J].安徽科技学院学报,2012,26(2):111-113. |
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| 作者姓名： | 张进 |
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| 作者单位： | 安徽农业大学经济管理学院,安徽合肥,230031 |
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| 摘 要： | 在信息化环境下,注册会计师对重大错报风险的准确评估是审计风险控制的核心内容。本文从信息化环境下影响审计风险评估的因素着手,通过对被审计单位经营战略分析和业务流程分析来评估审计风险,并针对当前风险导向审计中可能存在的问题提出几点建议。
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| 关 键 词： | 信息化环境 注册会计师 审计风险 评估 |
Auditing Risk Assessment of Certified Public Accountant Under the Information Environment |
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| ZHANG Jin.Auditing Risk Assessment of Certified Public Accountant Under the Information Environment[J].Journal of Anhui Science and Technology University,2012,26(2):111-113. |
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| Authors: | ZHANG Jin |
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| Institution: | ZHANG Jin(College of Economics and Management,Anhui Agricultural University,Hefei 230031,China) |
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| Abstract: | In the environment of information technology,accurate assessment on the risk of material misstatement made by Certified Public Accountants is the core content of the audit risk control.This article evaluates the audit risk from the audit risk assessment factors in the information environment and from the analysis of strategic and business process made by auditees business and proposes some suggestions for possible problems in the risk oriented audit. |
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| Keywords: | Environment of information technology Certified Public Accountant Audit risk Assessment |
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