中文摘要：

现代审计是以网络环境、数字技术为载体的审计,伴随着会计信息技术的成熟,审计对象已由传统的账册、簿籍代之为相关的电子数据和信息系统,传统的凭证、发票等纸质凭证已逐步被电子凭证所替代。然而,我们应清醒地认识到信息技术在带给我们便利的同时也对注册会计师的审计工作提出了挑战,大量电子证据的出现极大地增加了审计风险。文章重点分析了＂数字化审计＂下审计风险的特点,并提出了注册会计师如何实现对风险有效控制的相关举措。

英文摘要：

The modem audit considers the network environment and digital technology as its carrier. With the development of accounting informtion technology, the objects of auditing have changed from traditional account books to electronic data and accounting information system. In other words, traditional paper evidence for keep- ing account is replaced by the electronic form. However, the information technology brings us convenience on one hand, and on the other hand it also creates the challenge to certified public accountants because the emer- gence of a large amount of electronic evidence greatly increases the audit risk. This paper places emphasis on the features of risk control of digital audit and puts forwards some measures to get the effective control of risks.