网络经济环境下审计新业务问题研究

发布时间：2018-06-29 21:25

本文选题：网络经济 + 网站诚信认证　；参考：《暨南大学》2007年硕士论文

【摘要】： 20世纪末期，网络经济的迅速兴起使得全球的企业管理走向网络化和数字化。网络经济模式虽然提高了交易的效率，但是网络交易的安全性，在线隐私等都极大的阻碍了网络经济的发展。另一方面，随着经济环境的改变，传统的审计业务已经不能满足公众的需要，新的审计业务也随之产生——WebTrust和网络财务报表审计。由于我国的特殊国情，WebTrust和网络财务报表审计这两种业务目前还没有顺利开展，为此，本文在借鉴国际上相关的职业准则的基础上，针对我国审计新业务在发展过程中所遇到的问题提出建议，希望能为我国注册会计师行业新业务的开展提供一些理论基础。从本文整体架构上看，全文分为五个部分：第一部分，是全文的绪论部分；第二部分，指出网络经济对审计的影响。首先，说明网络经济具有虚拟化、电子支付、低成本和高效率的特征；接着分析网络经济对传统审计的影响，如对审计环境、审计目标、审计证据、审计人员、审计风险的影响；最后指出网络经济的审计现状；第三部分，针对网络经济环境下的审计新业务——WebTrust的开展情况进行说明和提出对策。首先，论述了开展网站诚信认证业务的可能性和必要性；然后，对国外的网站诚信业务的开展情况进行阐述；最后，提出我国目前开展网站诚信认证业务所遇到的问题和对策；第四部分，，针对网络经济环境下的审计新业务——网络财务报表的审计业务的开展情况进行说明和提出对策。首先，论述了开展网站诚信认证业务的特殊性和审计重点；然后，对网络内部控制审计情况进行分析；接着，对网络信息系统的审计情况进行分析；最后，提出我国目前开展网络财务报表审计的问题和对策；第五部分，得出结论并指出本文的不足之处和研究展望。
[Abstract]:At the end of the 20th century, the rapid rise of network economy made the global enterprise management move towards network and digitization. Although the network economy mode has improved the efficiency of the transaction, the security and privacy of the network transaction have greatly hindered the development of the network economy. On the other hand, with the change of economic environment, the traditional audit business can no longer meet the needs of the public, and the new audit business also produces WebTrust and network financial statement audit. Because of the special situation of our country, Web Trust and network financial statement audit have not been carried out smoothly at present. Therefore, this paper draws lessons from the relevant professional standards in the world. In view of the problems encountered in the development of the new audit business in China, the author hopes to provide some theoretical basis for the development of the new business of the CPA profession in China. From the overall structure of this paper, the full text is divided into five parts: the first part, the introduction of the full text, the second part, pointing out the impact of network economy on audit. First of all, it shows that the network economy has the characteristics of virtualization, electronic payment, low cost and high efficiency, and then analyzes the impact of network economy on traditional audit, such as audit environment, audit objectives, audit evidence, auditors. Finally, it points out the current situation of the audit of network economy. The third part explains the development of new audit business under the environment of network economy and puts forward some countermeasures. First of all, it discusses the possibility and necessity of developing website integrity authentication business; then, it expounds the development of website integrity business abroad; finally, it puts forward the problems and countermeasures of website integrity authentication business in our country at present. In the fourth part, the author explains and puts forward some countermeasures for the audit of new business in the network economy-the audit of network financial statements. First of all, it discusses the particularity and audit focus of website integrity certification business; then, the audit situation of network internal control is analyzed; then, the audit situation of network information system is analyzed; finally, This paper puts forward the problems and countermeasures of the network financial statement audit in our country at present. The fifth part draws a conclusion and points out the deficiency and research prospect of this paper.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22

【引证文献】