对电子商务环境下的网络审计探讨

Probe into Network Audit under Electronic Commerce Environment

电子商务对传统的会计和审计带来了冲击。本文针对电子商务环境下会计的特点,提出了网络审计的概念,从网络审计的组织、技术层面、风险与防范管理以及法律环境等方面对网络审计的体系结构的构建进行了探讨。

The electronic commerce brings the impact to the traditional accounting and audit. This article puts forward the concept of network audit according to the feature of accounting under electronic commerce environment. The article also probes into the construction of network audit system structure from the orgnization of network audit, technique level, risk and keeping away risk management and law etc.