从IT审计师看审计学科发展与技术审计时代的到来

IT Auditors See Audit Development and the Approaching of Technology Audit Times

从介绍IT审计师与IT审计开始 ,讨论了审计学科的发展 ,提出了“技术审计”和“受托技术责任”两个新的审计概念 ,论述了技术审计与现代审计两大分支———财务审计和管理审计之间的关系 ,指出技术审计是当代审计发展的新趋向 ,技术审计尤其是IT审计对我国审计发展提出了严峻挑战。

Beginning with introducing I T auditor and I T audit,the paper discusses the development of audit subject,gives two new audit concepts of technology audit and technology accountability,discusses the relationship between financial audit and management audit,and points out that one of new deveoping trends of contemporary audit is technology audit,of which,specially IT audit,is a great challenge to China audit.