论知识经济对审计的挑战

On challenge faced by auditors in knowledge economy age

未来社会的经济将主要以知识经济为特征 ,知识经济的浪潮以及计算机信息管理系统的广泛应用 ,将不断地给人类生活各方面产生深远的影响 .就审计而言 ,传统的审计技术、审计人员素质。

The knowledge economy is a main feature of the future social economy. The tidal wave of the knowledge economy and the wide application of computer information management system will have a profound effect on all areas of our social life. In the terms of auditing, the traditional auditing technology, the quality of auditing personnel, and the existing auditing rules will face a new challenge.