计算机审计风险

浅析计算机审计风险形成及控制

Generation and Control Risk of Computer Audit

防范计算机审计风险应从以下几个方面着手：1、保证审计数据的完整性。

The risks of auditing by computer should be prevented by the following : to ensure the integrality of the dates of audit ;

控制计算机审计风险的对策有：一是提高计算机审计固有风险和控制风险的评估水平；

We can take two countermeasures to control the risks : one is to enhance the ability to assess the inherent and control risks of computer auditing ;

计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。

Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the CAIS ( Computer Accounting Information System ) of the audited entities because of the material misstatement or omission in accounting report .

影响计算机审计的风险因素有固定风险、控制风险、检查风险三类。

The factors which influence computer audit are regular risk , control risk and check risk .

浅析计算机审计的风险问题

The Problems of Computer Audit Risk

控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。

One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit , and the other is to decrease the check risk of computer audit .

利用计算机进行审计是具有风险的。

Using computer to audit is full of hazards .