互联网经济环境下网络审计发展研究

Research on Network Audit Development under Internet Economy

联网时代的经济模式正在逐渐改变着传统的企业经营模式、管理模式和会计审计模式,网络审计进入人们的视野。网络审计本质上的智能性、风险性、实时性导致在实现网络审计的道路上困难重重,出现一些问题。只有通过完善网络审计法律法规及其准则体系、加强网络审计软件的开发、加强网络审计风险的控制以及系统培养高素质复合型网络审计人才等途径才能完善网络审计体系。

The economic model of Internet era is gradually changing the traditional enterprise management mode,the management mode and the accounting audit mode.Therefore,network audit enters people’s vision.However,the intelligence,risk and real-time of network audit make it hard to implement and cause some problems.Only by perfecting the network audit laws and regulations and its standards system,strengthening the development of network audit software,reinforcing the control of network audit risk and training high-quality integrated network auditing personnel can improve the performance of network audit system.