The Research Of Audit Risk Problems In Network

The Internet is an important symbol of the information revolution, is convenient for people tostudy and work. All over the world are connected through the Internet, the world economy and human life has had the earth shaking change. In this background, the development of network accounting and puts forward a new challenge to the theory and practice of auditing. Audit of the external environment, business scope, and the complexity of the audit risk and audit compared to the traditional had the very big change, causes the traditional audit mode,procedure and the traditional audit institutions, audit staff has been unable to meet the needs of new situation.. It can be said that the network audit is a new hot spot in front of the audit, also is a difficulty, with the objective requirements andrealistic meaning for the study of the theory and practice of network audit.This paper mainly uses the normative research and practical method of combining. After reading the research literature based on the theory and practice, has carried on the summary and analysis, fully affirmed and learn from previous results, points out the deficiency and blank of the present research results and limitations of existing traditional audit in the face of network accounting information system. At the same time, combined in Ruihua CPA practiceand research, put forward to perfect the network audit risk countermeasures and suggestions.The full text is divided into four parts:The first part is the introduction, which briefly outlined in the Internet rapid economic development under the background of the network audit risk is what meaning, but alsointr oduced the current domestic and foreign research on status of network audit risk. In addition, elaborated this article mainly adopts the method of literature research, normative research method, research norms and practical approach to this problem. The second part of the network audit summary, mainly expounds the concept of the network audit and the method and program, the third part mainly discusses the risk and the characteristic of the network audit is facing a time, combined with the fourth part is the analysis of factors about how to deal with the network audit risk. The fifth part of the network audit risk, and puts forward the countermeasures. Finally, according to the current network audit challenges and risks, audit theory, audit legislation and standards, audit system risk control, audit personnel training aspects put forward the corresponding countermeasures, and puts forward:closely rely on the development of science and technology, reduce risk, improve the efficiency of the audit work with advanced IT technology methods; to develop the network audit,continuous auditing a higher stage of network, the computer aided audit to continuous,dynamic, real-time monitoring and auditing of the direction of development, more fully, more effective use of audit supervision and service function.