The Study Of Audit Risk Under Computerized Controlling Circumstance

With the increasing development and the application of computer information technology, the mode and the method of the accounting management in the enterprise has a corresponding change. Therefore, under the computerized controlling circumstance, the new accounting principle has been worked out and the accounting methods has also been improved. Meanwhile, the auditing work which is on the basis of accounting work has not been got the corresponding technical support. In such a case, the auditing risk has been brought about. There are many studies on the traditional auditing risk ,but few people touch it under the computerized controlling circumstance. Therefore this research has certain social value.In the first chapter, the auditing risk that our country's scholar and the foreign country's scholar studied has been reviewed and the study significance has also been introduced. In chapter two, the inscape on how to control and prevent the auditing risk under the computerized circumstance has been mentioned. In the third chapter, we first introduced the practice of controlling and preventing auditing risk both in our country and in overseas. According to these studies, we analyze the reason that the auditing risk produced. Everything has two sides, so with the computer information technology. In chapter four , many ways has been mentioned that how to control and prevent auditing risk.Auditing risk combines audit theory with audit practice. Auditing risk is a golden key that connects the auditing theory and the auditing practices. Auditing risk is also the media that can used to help the theory guide the practice. Therefore, controlling and preventing the auditing risk under the computerized controlling circumstance has a significant influence.