Impact of computerized accounting information systems on audit risk. The case of external auditors engaged in Addis Ababa

      Аннотация: Recently, with the increment of competition, privatization, deregulation, globalization, and investment in Ethiopia, particularly, Addis Ababa business organizations are computerizing their accounting systems. However, due to lack of segregation of duties; lack of awareness of the issue, problems and risk associated to the system; disappearance of audit trial; unsuitable audit approach; lack of IT training for both client staffs and auditors in such environment; lack of back up data; complexity of the system; absence of adopting advanced audit software; weakness of client internal control systems and audit firm financial cost concern the level of audit risks (inherent, controls and detection) are increases. Hence, based on the findings of this study it can be concluded that the implementation of Computer-Based Accounting Systems by clients in Addis Ababa has contributed to raising the audit risk.

Ключевые слова: Accounting, Addis Ababa, Audit, Auditor, Information Technology