基于ERP的审计风险模型研究

ERP在企业中的实施使审计环境发生了重大变化。提供审计服务的注册会计师在ERP环境下,如何理解审计风险模型的内涵,并应用审计风险模型来控制审计风险,已成为急需解决的问题。ERP环境下影响审计风险模型的构成要素主要包括固有风险、控制风险和检查风险三个方面。注册会计师应该在分析这三种风险的基础上,在ERP环境下应用审计风险模型对审计风险进行控制。

Study on Auditing Risk Model under the Condition of ERP

The implementation of ERP in enterprises has caused the audit environment to change greatly.It has become a question to be solved urgently for CPA who provides audit service to know how to understand the connotation of the audit risk model,and control the audit risk using the audit risk model in the ERP environment.There are three factors that affect the auditing risk under the condition of ERP,such as inherent risk,control risk and check risk.Based on these three risks,CPA will control the auditing risk by applying auditing risk model.