摘要
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.
出处
《唐山学院学报》
2002年第2期26-28,35,共4页
Journal of Tangshan University
关键词
知识经济
审计理论
审计实务
信息化审计
knowledge economic
audit theory
audit practice
information audit