网络经济时代审计环境与审计变革

社会经济形式的演进和技术的进步始终是推动审计理论与实务发展的基本要素,面对新世纪知识经济浪潮的冲击,网络经济对传统的审计理论与实践既提出了挑战,又提供了创新的机会.本文就网络经济条件下的审计环境和审计变革问题作了探讨.

Auditing Environment and Reform in Network Economy Time

The evolution of social economic style and the development of technology are always the essential keys to the promotion of auditing theory and practical development.Faced with the explosion of knowledge economy of the new century,network economy has not only issued its challenge to traditional auditing theories and practice but also provided them with reforming opportunities.The new observations and studies on the auditing environment and reform have been made under the network economy situation.