摘要
本文分析了基于网络的会计数据的新型审计风险,提出了网络会计数据审计风险控制思路。
This paper analyses the challenge of the network accounting data for the auditing. The methods that how to control accounting data is being put forwards under the condition of network auditing.
出处
《华东经济管理》
2003年第2期145-146,共2页
East China Economic Management