“互联网+”时代的审计发展趋势研究

Research on Trends of Auditing in “Internet Plus" Era

"互联网+"时代正影响着我国社会经济的发展,并进一步影响审计的发展趋势。本文论述了"互联网+"的涵义与特征,对"互联网+"时代审计行业的发展进行了剖析,提出了"互联网+"提供个性化审计服务、推进审计服务水平的升级、促使审计服务效率提高、促进云审计平台建设、改变审计对象与内容、完善审计法规和更新审计人员的思维等发展趋势。

The ' Internet Plus ' is affecting Chinese social and economic development, including the trends of audits. This article discusses the meaning and characteristics of 'Internet Plus', analyzes the development of the audit profession in 'Internet Plus' era, and sums up trends in such an era, such as customized audit services, upgrading of audit services quality, promotion of audit efficiency and cloud audit platform construction, changes of what are audited, improvement of audit regulations and updating of auditors' mindset and so on.