信息化环境下审计诚信及其建设

Audit Integrity and Its Construction under Information Environment

通过论述审计诚信对我国审计事业长远发展的重要性和必要性,揭示信息环境下审计工作中存在的审计人员诚信、制度机制、信息安全等方面的问题。基于此,从企业发展和我国现存审计制度的实际情况出发,积极探讨加强审计诚信建设的重点措施,促使审计工作的作用充分发挥,推动企业、社会长远健康发展。

By discussing the importance and necessity of audit integrity for the long-term development of China’s audit cause,this paper reveals the problems of auditors’integrity,system and mechanism,information security and so on in the audit work under the information environment.Based on this,starting from the actual situation of enterprise development and China’s existing audit system,this paper actively discusses the key measures to strengthen the construction of audit integrity,so as to give full play to the role of audit work and promote the long-term and healthy development of enterprises and society.