Studies On Audit Risk Control Under ERP Environment

In the new economic age, the changes of the environment and the development of economic make the enterprise's organizational structure and operating increasingly complicated. Information technology impacts every aspect of the enterprise as well as globalization. On one hand', the latent risk of enterprise increase sharply. The judgments and estimates required by accounting standards increase also. On the other hand, managers'motivation of financial fraud can not be ignore as well as their pressure from the enterprises'business. All of these makes the risk of audit becomes diverse. The requirement is strongly to seize the points of audit and make the audit check the real risk. So a new international audit risk standard published buy International Auditing and Assurance Standards Board (IAASB) in October 2003. The new standard have established the pattern of Risk-oriented Strategic Systems Audit, more than that,it provide a new guide for the Certified public accountant(CPA) to identify,assess and control the audit risk.However, they find new things in the process that the cpa use the pattern of Risk-oriented Strategic Systems Audit to audit. The levels of information technology and information systems in enterprises make the cpas' audit significantly different. As the typical management information system, the affect of Enterprise Resource Planning (ERP) is even more. It not only improves the manage level of enterprise and promotes the enterprise developing rapidly, but also changes the control environment of the enterprises deeply. At the same time, it brings great changes to the cpas'audit, and makes the audit control environment different from before.So it may be valuable to study the audit risk control under ERP environment basic on the pattern of Risk-oriented Strategic Systems Audit. Researches on the influence that ERP environment brings to the enterprise can help the cpas control the audit risk better. Meanwhile, it can improve the quality of audit risk control. Those are important theoretical and practical significance of this paper.From related review we could see that, the researches on the audit risk control under ERP environment are less as that in the non-information technology environment. Base on this, this paper will focus on the following issue guided by the pattern of.(1) By learning the ERP and Risk-oriented Strategic Systems Audit, to know what influence the ERP environment brings to the cpas'audit risk control.(2) Analysis what audit risk will be emerge caused by the enterprise using the ERP. And which factors have changed in the pattern of Risk-oriented Strategic Systems Audit.(3)To deal with the audit risk emerged new by ERP environment, what measures shall be taken by the cpas, and how could they do to achieve the goal of keep a low level of audit risk.