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会计信息系统的应用极大的提高了会计工作的管理水平和工作效率,它的应用对审计环境、审计线索、审计内容、审计技术和手段等产生了很大的影响,从而给传统审计风险带来了深刻的变革,赋予了其新的内涵。本文从正反两个方面分析了会计信息技术的应用给审计风险带来的影响,并对信息系统环境下审计风险的控制给出了对策和建议。
The application of accounting information system has greatly improved the management level and efficiency of accounting work. Its application has a great impact on the audit environment, audit trail, audit content, audit techniques and means, thus giving the traditional audit risk zone A profound change has come to its new connotation. This paper analyzes the impact of the application of accounting information technology on audit risk from the pros and cons, and gives some countermeasures and suggestions on how to control the audit risk in the information system environment.