网络环境下审计的特点与对策

Characteristics and Countermeasures of Auditing in Network Environment

网络经济时代以“网络财务”为代表的财务会计信息系统、电子商务 ,以ERP为方向的广义管理信息系统和以BPR为代表的现代管理思想的高速发展 ,彻底改变了企业传统的会计模式、经营模式和管理模式 ,从而从本质和表象上深刻地改变着审计的对象和环境。为了适应网络时代的发展 ,审计理论和实务必须有全面彻底的变革 ,利用网络进行审计尤其显得必要。

In network economy era ,the financial accounting information system, and electric-commerce represented by network financial affairs develop rapidly. So do the generalized administrative information system orientated towards ERP and the modern administrative theory represented by BPR, which thoroughly change the traditional accounting mode and mangement mode and transtorm the target and enviroment of auditing essentially and outwardly .In order to suit the development of network era ,it seems especialy necessary to have a radical reform in auditing theory and affairs and to audit through network.