计算机环境下的审计风险研究

发布时间：2018-05-15 09:50

本文选题：审计风险 + 计算机环境　；参考：《广东外语外贸大学》2007年硕士论文

【摘要】： 随着计算机信息技术在会计管理领域应用的深入，企业的会计管理模式和方法都发生了巨大的变化，而与之有着“血缘关系”的审计也不可避免地受到了影响。在计算机环境下，过去的纸质为载体的信息均将由看不见、摸不着的电磁信号所取代，作为“传统审计”所依赖的“可视下计线索”将面临逐渐消失的趋势；另外，审计客体内外环境不稳定因素剧增，使得审计人员所面临的审计环境日渐复杂。诸多的因素使得计算机环境下审计风险不断变大且难以控制。在国内外审计学术界对于传统企业的审计及风险研究已经相当成熟，而对于计算机环境下审计风险的研究还处在起步阶段，鲜有涉及。因此本文的研究具有很强的现实意义和理论价值。论文首先在前面两章对审计风险及其在计算机环境下的定义、成因、计量模型和控制等方面的文献进行了综述和总结；论文的第三章根据文献分析法和专家咨询法设计了计算机环境下的审计风险调查问卷，，并对计算机环境下的审计风险因素进行了识别和分析，在这一章里，论文先后运用了聚类分析、项目分析、因素分析、信度和效度分析等量表分析方法，以确保本研究的量表具有较好的信度和效度；论文的第四章建立了计算机环境下计量审计风险的指标体系，并利用层次分析法和模糊评价法对其进行量化。论文的第五章论述审计风险控制的方法和措施，并以E审通审计软件为例，说明审计软件控制审计风险模块的功能和开发方向。
[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.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.1

【引证文献】