信息技术时代对审计的挑战

Challenges to Auditing in an Era of Information Technology

本文将从西方各国和我国审计面临的挑战出发展开探讨，并讨论西方审计职业界和中国审计职业界对此所做出的种种反应和对策。

This paper, with the challenges facity facing western auditors and their counterparts in China as the staring point, probes into the responses and counter-moves adopted by these professionals.