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for enterprise information systems audit some knowledge（为企业信息系统审计的一些知识）.doc

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for enterprise information systems audit some knowledge（为企业信息系统审计的一些知识）

For enterprise information systems audit Some Knowledge Abstract: With the continuous development of our audit, the audit risk audit more and more theorists and practitioners of great concern, but for the concept of audit risk, the causes of audit risk and audit risk control methods, but there are different views. Keywords: audit risk, causes First, the basic meaning of audit risk International Auditing Standards No. 25 gt;gt; lt;lt; importance and audit risk audit risk will be defined as: “audit risk refers to the audit staff essentially providing false financial information may be inappropriate comments risks.” Independent Audit of lt;lt; Specific Standards No. 9 --- gt;gt; internal control and audit risk audit risk will be defined as: “audit risk, refers to the financial statements free of material misstatement or omission, and CPA audit audit opinion issued after the possibility of improper sex. “ Second, the two forms of audit risk 1, assess audit risk Assess audit risk refers to the audit staff received an audit after a preliminary understanding of the basic situation of the audited entity, based on the audit of the use of certain means, as assessed by the project audit risk may exist. Assess audit risk relates primarily to the audited entity itself on all aspects. larger unit being audited, the more complex nature of operations, internal controls, the weaker, the trustworthiness of the authorities is lower, the higher audit risk assessment. assess audit risk is the financial statements, the possibility of material misstatements and omissions produce, is an objective existence, it is not the auditor’s influence and control. 2, the ultimate audit risk Ultimate audit risk refers to the audit after the completion of the project or the actual formation of the actual audit staff audit risk assumed. Ultimate audit risk and audit procedures are designed primarily related to the implementation and the audit program design and implementation,