计算机审计风险的成因和防范

利用计算机进行审计是具有风险的。计算机审计风险主要是由于传统审计线索逐渐消失。审计技术、方法日趋复杂、在动态中进行审计取证较难等方面的原因造成的。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。2、选择恰当的审计方法与技术。3、选择合理的审计方式。4、积极取得被审计单位的支持和配合。5、建立健全会计电算化信息系统审计的标准和准则。6、改进会计软件的评审机制。

Computer Audit Risk

Using computer to audit is full of hazards.The reasons of causing the hazards are the disappearing of traditional methods,the technique of audit being increasingly complicated and so on.The risks of auditing by computer should be prevented by the following:to ensure the integrality of the dates of audit;to select proper methods and technique;to get the support of the andited unit;to set up norm and formula of audit systems;to improve the system of accounting software .