网络经济时代审计面临的新挑战及其对策研究

随着计算机与网络技术的迅猛发展 ,当今世界各国已陆续进入网络经济时代 ,以电子商务为基础的网络经济及与之相适应的网络财务的迅速发展不仅使经济实体的经营模式和管理模式发生重大变化 ,且对传统审计提出了空前严重的挑战。文章深入分析了网络经济时代审计所面临的新挑战 ,并对其对策进行了有益探讨

New Challenges and Countermeasures to Audit in Internet Economic Times

With the rapid development of the computer networks,all the countries access to the internet economic times in succession.The development which is based on the E-business and the corresponding internet financial affairs not only brings the great changes to the pattern of management and administration,but also issues an unprecedent challenge to the traditional audit.This essay will give a detailed analysis of the new challenge to audit and will make a beneficial attempt at the countermeasures.