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- W2354043526 abstract "Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the CAIS(Computer Accounting Information System) of the audited entities because of the material misstatement or omission in accounting report.It can be classified into inherent risk,control risk and detection risk.We can take two countermeasures to control the risks: one is to enhance the ability to assess the inherent and control risks of computer auditing;the other is to decrease the detection risk." @default.
- W2354043526 created "2016-06-24" @default.
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- W2354043526 date "2006-01-01" @default.
- W2354043526 modified "2023-09-23" @default.
- W2354043526 title "Computer Audit Risk: Cause and Countermeasures" @default.
- W2354043526 hasPublicationYear "2006" @default.
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