电子商务环境下审计的必要性和特殊性

The Necessity and Particularity of Audit under The Circumstances of Electronic Commerce

电子商务环境下 ,企业的经营活动通过网络而实现 ,这就加深了审计工作的必要性 ,并对审计人员的素质、企业内部控制制度及审计方法提出了新的要求。

Under the circumstances of electronic commerce,business transactions are done through electronic networks.In this case,the audit work becomes even more necessary.The situation requires that the quality of the auditors?the internal adjustment system within enterprises and the anditing methods all need to be reformed.