知识经济与审计创新

Knowledge Economic and Audit Creativity

知识经济对传统审计理论与实务产生了巨大冲击 ,就知识经济环境下的审计范围、证据、技术、方法。

Knowledge economic exerts an important influence on the theory and practice of the traditional audit so that audit faces many challenges.In the paper,by analyzing and discussing audit scope,audit evidence,audit technology and method,audit work emphasis and audit purpose,the author raises some countermeasure on facing with challenge of knowledge economic.