(范文) 会计电算化下的审计风险及防范措施+张三(3稿).docVIP

摘 要 会计电算化是指以电子计算机为主、将当代电子技术和信息技术应用到会计实务中的简称。具体而言，它是用电子计算机代替人工记账、算账、报账，以及替代部分由人脑完成的对分析和判断的过程。其目的是提高企业财会管理水平和经济效益，从而实现会计工作的现代化。企业在建立了会计电算化系统后，由于计算机的运算速度快、计算精度高、提供信息全面，大大提高了工作的质量，改变了会计ABSTRACT Computerized auccounting is the abbreviation of applying contemporary electronic technology and information technology to the accounting practice ,basing on the computer. In detail,it is a procedure that using computer to account, score and report, as well as analyse and judge the accounting information ,in the place of human beings. It aims to improve the management level of enterprises and economic accounting in order to realize the modernization of accounting. Because of the computers high operation speed and accuracy to provide comprehensive information,the quality of accouting is greatly improved after the establishment of the computerized accounting system. At the same time, it has changed the range, the processing and storing pattern of accouting information, as well as the internal control system, which has effected the auditing profoudly. This paper discusses about the impact on audit risk which caused by computerized accounting, and raise some preventive measures correspondingly. Keywords: Computerized accounting; Audit risk; Presentative measures 目 录 1.会计电算化的发展…………………………………………………………………………1 2.会计电算化对审计的影响………………………………………………………………2 2.1对审计技术的影响………………………………………………………………………2 2.2对审计线索的影响………………………………………………………………………2 2.3对审计内容的影响………………………………………………………………………2 3.会计电算化下的审计风险………………………………………………………………3 3.1固有风险的多样性………………………………………………………………………3 3.2控制风险的复杂性………………………………………………………………………4 3.2.1内部控制的设计风险………………………………………………………………4 3.2.2内部控制的执行风险………………………………………………………………4 3.2.3检查风险的潜在性…………………………………………………………………4 4.审计风险的防范措施………………………………………………………………………5 4.1加大事先审计和事中审计的力度…………………………………………………5 4.2开发、应用高效的审计软件…………………………………………………………5 4.3完善电算化会计审计标准与准则…………………………………………………6 参考文献……………………………………………………………………………………………7 会计电算化下的审计风险及防范措施 1.会计电算化的发展 会计电算化就是一个用计算机替代人工记账、算账、报账，以及部分由人脑完成的对会计信息进行分析、判断和利用的过程,是一种完成会计核算操