Author(s)

Xiaoyan Yu

Corresponding Author

Xiaoyan Yu

Abstract

Reasonable control of accounting audit risk is the inevitable choice for audit departments to implement supervision duties and improve work efficiency. With the advent of the information age, the work of the audit department is facing comprehensive transformation and innovation, and the construction of information audit is an important measure for the audit department to deal with the challenges of the work. On the one hand, the introduction of information technology improves the accounting audit efficiency of the audit department; on the other hand, it also increases the risk factors of accounting audit. Based on this, this paper starts from the risk factors of accounting audit, combined with the actual audit department information audit construction strategy, in order to control the risk of accounting audit for reference.

Keywords

Accounting audit risk; Risk factors; Information audit; Construction strategy