전산감사기법에 있어서 감사인의 전문성과 명성이 감사품질 인지도에 미치는 영향

Though the article 19 of Generally Accepted Auditing Standards (GAAS) "auditing in information data processing environment", the article 401 of Auditing Guideline "auditing in information environment", and the article 402 of Auditing Guideline "items to consider when auditing a firm that outsource services" regulate auditing in Korea, computer-based auditing techniques are not properly utilized, generating audit risks and quality problems. In February 2003, KICPA sought the approval of the Financial Supervisory Service (FSS) on the Audit Quality Management to supervise established audit reports. According to these changes in auditing environment, this research covers the necessity and present condition of information system audit in Korea. It suggests the direction of information system audit of development and present audit risk management devices for audit quality control. This research aims at understanding the present condition and necessity of information system audit by CPA, and finding an audit risk management device under information systems. It tries to contribute in terms of improving audit quality by activating information system audit. To improve the audit quality in works related to information system audit, there are three matters to be considered. First, the research suggests that the quality of audit will improve when information system audit uses data such as the balance of the trial balance sheet. Second, to improve audit quality in the information system environment, information system audit was brought out to be a better method than general audit. Then, several conclusions can be derived to activate information system audit by using information system audit method and to induce audit quality by reducing audit risk.