Research on the Risk of Computer Audit Under the Information Environment

摘要

Under the increasingly new information environment of the audited units, the audit objectives and objects have increased unprecedentedly, and audit methods and means also need computers. This paper, taking the information of audit as the background, takes the audit of certified public accountants as the angle of view, according to the traditional audit theory framework and the modern computer information theory analysis method, uses the contrast method to comprehensively and systematically analyze and study the sources, evaluation and control of the computer audit risk under the information environment. Starting with the influence of information environment on the risk of computer audit, this paper first explains the concept and characteristics of computer audit risk under the information environment, and analyzes the formation mechanism of computer risk by economic theory, and expounds the inevitable avoidance and source way of audit risk from the theoretical point of view. This paper uses the analytic hierarchy process (AHP) and the fuzzy comprehensive evaluation method to construct an evaluation model of the major error risk under the information environment. By quantitative assessment of the risk, the risk of computer audit under the information environment can be more rationally determined and evaluated. The results show that the guidance model of data risk audit and risk assessment model proposed in this paper can help CPA to determine the level of risk objectively, promote the efficiency of audit work, and the effect of risk control is obvious.