The Study Of Audit Risk Under Computerize Circumstance

With the deeply application of computerize technology in the flied of accounting, the process and method of the accounting in the enterprise has been changed a lot. Audit, which connects so close with accounting, faced great impaction. In the new circumstance, the carrier of information is changed form paper to electronic signal, from visible to invisible. The invisible clue which traditional audit depends on will be disappeared, and the audit circumstance that auditor faces also is becoming more complicated, all of this factor will make audit risk more serious. Although the research of audit risk has been mature in recent year, few people touch it under the computerize circumstance, therefore the research will be urgent and significant.In the first two chapters, reference about audit risk, cause, model, control and their special factor under computerize circumstance are reviewed; The measurement table, replying on the analysis of reference and the consultant of interrelated experts, is designed to identify the audit risk under computerize circumstance in the chapter three, where Hierarchical Cluster analysis, Independent-Sample T test, Factor test and Reliability Analysis have been used to make sure the measurement table reliable; The audit risk under computerize circumstance has been measured quantitatively by AHP and Fuzzy in chapter four. How to control the audit risk has been discussed in chapter five, where E-shentong auditing software's function has been debated in order to show the direction of control risk's function in audit software.