“互联网+”环境下审计发展研究综述

Literature Review on Audit Development in the "Internet +" Environment

随着互联网信息技术的发展,“互联网+”已逐步深入到社会的各个领域,并成为社会经济发展的重要驱动力量,同时互联网大数据技术也给审计工作提供了新的发展方向,但也对审计组织和审计人员提出了新的挑战。现有的“互联网+”环境下审计发展的相关研究主要包括“互联网+”审计的特征、“互联网+”审计模式转变、“互联网+”为审计行业带来的机遇和挑战以及应对策略。通过已有文献的回顾发现,对“互联网+”审计发展的理论研究较多,实践应用较少,且研究范围有限,缺少与行业的结合,对互联网信息的收集模式、数据处理方法以及“互联网+”环境下审计制度的研究尚且不足。经分析后提出未来“互联网+审计”的研究方向。

With the development of Internet information technology,"Internet+"has gradually penetrated into all fields of society and has become an important driving force for social and economic development.At the same time,Internet big data technology has provided a new direction for audit work,but it also posed new challenges to audit organizations and auditors.The current research on audit development in the"Internet+"environment mainly includes the characteristics of"Internet+"audit,the transformation of the"Internet+"audit mode,and the opportunities and challenges brought by the"Internet+"for the audit industry,as well as coping strategies.Through the review of the existing literature,we find that there are many theoretical researches on the development of"Internet+"audit,but those in practice are few and limited in research scope,and lack of integration with the industry.The research on Internet information collection mode,data processing method and the audit system under the"Internet+"environment is not enough.After analysis,the research direction of"Internet+audit"in the future is put forward.