The Study On The Design Of Computer Aided Auditing Module Based On Business Risk

The auditing authorities in and abroad responsible for making new auditing standard released the new rules one after another recently, the Modern risk-oriented auditing is being given more concern. The new auditing concept affects the whole procedure of the auditing practice, and it attaches major effects to the auditing concept, auditing procedure and responsibility of the CPA. It is the trend of the development of the modern auditing. Now in the practice of auditing, auditor shall pay more attention to the evaluation of risk rather than the primary manual auditing. Computer Aided Auditing is the trend for the future auditing development. And the auditing software designed for improving auditing efficiency and reduce auditing risk is becoming a indispensable tool for modern auditing. The traditional auditing is facing great challenges. With the coming of auditing computerization, we shall try to set up a series of auditing goals and programme directory, apply some methods based on Modern risk-oriented auditing, and then put it in the procedure of the auditing practice, to fully realize the Modern risk-oriented auditing.Firstly, this paper analyze the technical methods and the existing results of the Computer Aided Auditing technology and come to some conclusions based on the study of the literatures in and abroad, and designs the process module chart of Computer Aided risk-oriented Auditing. Then, through the interview results, we link the auditing procedure in practice with the computer technology, and discuss the realization process of the Computer Aided Auditing in each module in detail. At last, we take one set of social auditing software as example, discuss the way to put the technical methods of risk-oriented auditing into computer auditing module, and try to build a complete platform for Computer Aided Auditing software.