本文選題：連續(xù)性審計 + 動態(tài)適應　； 參考：《會計之友》2016年06期

【摘要】：信息時代,隨著審計理論和審計手段的不斷豐富,連續(xù)性審計作為一種既能提高審計效率,又能預防審計風險的審計工具和理念,正得到越來越多的重視和關注。連續(xù)性審計作為一種動態(tài)適應、面向戰(zhàn)略的審計模式,具有很強的適用性。文章結合網絡信息時代的具體背景,試圖對連續(xù)性審計內涵和外延進行再拓展,從而構建連續(xù)性審計應用性框架,提高連續(xù)性審計的實用性。針對連續(xù)性審計進行探索性研究,對于豐富現代審計理念具有一定價值和意義。
[Abstract]:In the information age, with the continuous enrichment of audit theory and auditing means, continuous audit, as an audit tool and concept that can improve audit efficiency and prevent audit risk, has been paid more and more attention to. As a kind of dynamic adaptation and strategic-oriented audit mode, continuous audit has strong applicability. Combined with the specific background of the network information age, this paper attempts to further expand the connotation and extension of continuous audit, so as to construct the applied framework of continuous audit and improve the practicability of continuous audit. The exploratory research on continuous audit has certain value and significance for enriching modern audit idea.
【作者單位】： 揚州工業(yè)職業(yè)技術學院;
【分類號】：F239.4
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本文編號：1857748