知识经济与审计创新讲座 第四讲 知识经济与审计方式、方法、手段的创新

Knowledge Economy and Innovation of Audit Methods,Means and Measures

知识经济的基本特征导致审计方式、方法与手段的重大变革与创新 :网络技术普及与网络实时审计 ;高风险与风险基础审计 ;电子商务、网上经济与审计模型联网 ;计算机专家系统进入审计实务各个领域。

The basic characteristics of knowledge economy lead to great reform and innovation of audit methods,means and measures:generalizing network technigue and network realtime audit;high risk and risk foundation audit;electronic business affairs;net economy and audit mode joint network;computer expert system entering into all areas of audit practice.