摘要
知识经济迅猛发展引致会计变革 ,也对审计理论带来了新的冲击 ,分析现代审计所面临的新问题 ,为抓住机遇 ,迎接挑战 ,提出了解决问题的途径和方法 。
The rapid development of knowledge economy not only results in the accounting reforms, but also brings the new challenge on aduit theory. Analysing the facing problems of modern audit, the paper discusses how to hold the opportunities, face the challenge and find the way to adapt the audit work to the development of the times.
出处
《徐州师范大学学报(自然科学版)》
CAS
2001年第4期33-35,共3页
Journal of Xuzhou Normal University(Natural Science Edition)
关键词
审计
知识经济
中国
会计
audit
knowledge economy
countermeasure