会计信息化改变了审计环境,使审计内容延伸到了会计数据之外的信息系统,如对会计软件内嵌的关键控制点和易引发审计风险的相关功能进行审计。本文从风险控制的视角,研究识别会计软件中存在的容易导致内部控制失效或引发审计风险的功能,并针对不同的功能类型指明其关键控制点、审计重点及审计方法。这为审计人员进行符合性测试提供了思路,有助于审计人员对被审计单位的控制风险做出合理的评估。 Accounting information has changed the audit environment, so that the audit content extends beyond the accounting information of the information system, such as the accounting software embedded in the key control points and audit risks easily lead to the audit of related functions. From the perspective of risk control, this paper studies the identification of accounting software that could easily lead to the failure of internal control or the risk of audit. And it also points out the key control points, audit focuses and audit methods for different types of functions. This provides an idea for auditors to conduct conformance testing and helps auditors to make a reasonable assessment of the control risk of the auditee.