Research on Audit Risk Issues in Accounting Information System

摘要

Under the contemporary information-based big data model, the continuous development of Internet information basically popularize the accounting information system among enterprises, which derives the audit of accounting information system different from the traditional manual audit. However, due to the hidden nature, uncontrollability, stringiness and other characteristics of audit risks of the accounting information system, auditors find it easy to fail to identify the audit risks of accounting data, internal control and audit environment in the accounting information system in a timely manner when implementing the accounting information system audit, which results in the audit misstatement. Based on the audit risk problems of the accounting information system in the above three aspects, this paper puts forward to ensure the real and complete accounting data, efficient and effective internal control and guarantee the operation environment of the accounting information system so as to reduce the audit risks of the accounting information system and ensure the authenticity and integrity of the authentication business.