網(wǎng)絡(luò)環(huán)境下的審計(jì)新模式:連續(xù)性審計(jì)
發(fā)布時(shí)間：2019-07-30 09:13
【摘要】：隨著IT技術(shù)的發(fā)展,連續(xù)性審計(jì)的重要性日益受到關(guān)注。文章以AICPA/CICA共同發(fā)布的有關(guān)連續(xù)性審計(jì)的研究報(bào)告為基礎(chǔ),從該份報(bào)告對(duì)連續(xù)審計(jì)的定義與概念出發(fā),闡述了連續(xù)性審計(jì)的特點(diǎn),探討了實(shí)施連續(xù)性審計(jì)的必要條件,分析了目前環(huán)境下連續(xù)審計(jì)所面臨的挑戰(zhàn)并提出應(yīng)對(duì)措施。
[Abstract]:With the development of IT technology, the importance of continuous audit has been paid more and more attention. Based on the research report on continuous audit jointly issued by AICPA/CICA, starting from the definition and concept of continuous audit in this report, this paper expounds the characteristics of continuous audit, probes into the necessary conditions for the implementation of continuous audit, analyzes the challenges faced by continuous audit in the current environment, and puts forward some countermeasures.
【作者單位】： 廣東商學(xué)院
【分類號(hào)】：F239.1
，
本文編號(hào)：2520798
[Abstract]:With the development of IT technology, the importance of continuous audit has been paid more and more attention. Based on the research report on continuous audit jointly issued by AICPA/CICA, starting from the definition and concept of continuous audit in this report, this paper expounds the characteristics of continuous audit, probes into the necessary conditions for the implementation of continuous audit, analyzes the challenges faced by continuous audit in the current environment, and puts forward some countermeasures.
【作者單位】： 廣東商學(xué)院
【分類號(hào)】：F239.1
，
本文編號(hào)：2520798
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