摘要：伴随信息科技的日益繁荣，传统审计理念和方式受到计算机科学技术的重要影响。然而计算机环境下的审计准则尚未完善，新时代背景下的计算机审计风险研究也尚不健全，所以加强对计算机审计的风险研究，不仅有利于降低审计的风险性，减少不必要的损失，而且还可以为我国计算机审计研究方面积攒宝贵的经验。本文将从审计风险的概念入手，对国内外的审计现状进行分析比对，进而对我国计算机环境下的审计风险进行全面评估，降低审计的检查风险，降低整个市场环境因审计带来的损失，争取促进形成具有我国特色的计算机审计风险防范措施。52338

毕业论文关键词：计算机环境；审计风险；防范对策

 Research on the Characteristics and Countermeasures of Audit Risk Under the Computer Environment

ABSTRACT：With the advent of the era of information, the traditional audit idea and method are the major impact; the audit risk is increasing, and especially under the environment of computer audit risk problem more and more gets the attention of people. And corresponding with the computer audit auditing standards have not yet fully established, its risk research theory system has not yet mature, therefore, the computer environment is very necessary and urgent to study the audit risk. This paper mainly through the introduction of the concept of risk and audit risk under computer environment, causes and prevention, more in-depth understanding of computer problem of audit risk, and optimizing the audit risk by strengthening management, improving the computer the ability to assess the risk of material misstatement, reduce detection risk of computer audit, to reduce the audit risk of computer environment.

Key Words: computer environment； Audit risk； Prevention countermeasures

 目  录

UNDERGRADUATE THESIS 0

Research on the Characteristics and Countermeasures of Audit Risk Under the Computer Environment II

绪论 1

（一）研究目的及意义 1

（二）国内外研究现状 1

一、计算机审计风险概述 2

（一）计算机审计风险的概念 2

（二）计算机环境下审计风险的表现 2

（三）计算机环境下的审计与传统审计的异同点 2

二、计算机环境下审计风险的特征及成因 3

（一）计算机环境下审计风险特征 3

（二）计算机环境下审计风险成因 4

三、审计风险在计算机环境下的防范做法与经验 5

（一）澳大利亚的防范与经验 5

（二）国内的防范做法与经验 6

（三）澳大利亚审计风险防范对我国的启示 9

四、计算机环境下审计风险的防范对策 10

（一）选用合理的审计人员 10

（二）研发适用的审计软件 10

（三）加强内部控制 10

（四）加强数据库管理，降低审计风险 11

（五）完善相关审计制度 11

结论