论连续性审计应用性框架

发布时间：2018-05-07 17:07

  本文选题：连续性审计 + 动态适应　； 参考：《会计之友》2016年06期

【摘要】：信息时代,随着审计理论和审计手段的不断丰富,连续性审计作为一种既能提高审计效率,又能预防审计风险的审计工具和理念,正得到越来越多的重视和关注。连续性审计作为一种动态适应、面向战略的审计模式,具有很强的适用性。文章结合网络信息时代的具体背景,试图对连续性审计内涵和外延进行再拓展,从而构建连续性审计应用性框架,提高连续性审计的实用性。针对连续性审计进行探索性研究,对于丰富现代审计理念具有一定价值和意义。
[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.
【作者单位】： 扬州工业职业技术学院;
【分类号】：F239.4
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本文编号：1857748