网络环境下的审计新模式:连续性审计
发布时间：2019-07-30 09:13
【摘要】：随着IT技术的发展,连续性审计的重要性日益受到关注。文章以AICPA/CICA共同发布的有关连续性审计的研究报告为基础,从该份报告对连续审计的定义与概念出发,阐述了连续性审计的特点,探讨了实施连续性审计的必要条件,分析了目前环境下连续审计所面临的挑战并提出应对措施。
[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.
【作者单位】： 广东商学院
【分类号】：F239.1
，
本文编号：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.
【作者单位】： 广东商学院
【分类号】：F239.1
，
本文编号：2520798
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