论文部分内容阅读
在社会经济飞速发展的今天,信息技术已经渗透到各个行业之中。在这样的背景之下,企业的生产经营环境、生产流程、管理模式以及财务信息系统也随之发生了相应的改变。在进行审计的过程中,会遇到各种意想不到的风险,因此相应的审计策略也要做出调整。本文从会计信息化审计风险的相关概念入手,分析会计信息化下审计风险的因素及特征,探究会计信息化下的信息化审计策略。
In today’s rapid socio-economic development, information technology has penetrated into various industries. Under such circumstances, the production and operation environment, production flow, management mode and financial information system of the enterprises also change correspondingly. In the process of auditing, will encounter all kinds of unexpected risks, so the corresponding audit strategy to make adjustments. This paper starts with the related concepts of accounting informationization audit risk, analyzes the factors and characteristics of audit risk under accounting informationization and explores the informational audit strategy under accounting informationization.