知识经济与民间审计

Knowledge-based Economy and Private Audit

民间审计的特征是由特定的审计环境所决定的 ,审计环境的变迁必然要求民间审计做出相应变化且使民间审计具有阶段性的新特征。本文主要联系知识经济的兴起及其给审计环境带来的巨大变化 ,分析新型审计环境下的民间审计应有的新特征。

The features of private audit depend on special audit environment whose changes indispensably require relevant changes of private audit and supply private audit with new characteristics of stages. This article tries to analyse the new needing characteristics of private audit under the condition of new-style audit environment, integrating the rise of knowledge-based economy with its immense changes on audit environment.