论环境的变化对审计的影响及其对策

On the Impacts of Environment Changes on Auditing and The Counter Measures

本文首先说明了审计环境的变化与知识经济及其特点 ,在此基础上 ,笔者分析论述了这种环境的变化对审计的影响 ,包括对审计基本概念、审计准则及审计方法等的影响 ,进而分析论述了审计所应采取的对策。

This paper first illusrates the change of audit environment as well knowledge economy and its characteristics, then on this basis, the paper analyzes the impacts of environmental changes on auditing, including impacts on fundamental auditing conception, auditing principles, auditing methods. Finally, the paper puts forward the counter measures; so as to fit in with the needs of new environment.