试析知识经济对审计工作的影响及要求

Analysis of the Influence and Requirement of the Knowledge Economy on Auditiing Work

如何改进传统的审计方式和方法以适应时代发展,成为摆在审计工作者面前的重要课题。通过对知识经济时代特征和发展态势的分析,结合审计的时代特征和我国审计发展现状,就知识经济对审计工作若干方面产生的影响加以探析,旨在寻求建立现代审计理论的方法,以适应时代发展对审计工作的要求。

Nowadays the world is shifting towards the times of knowledge economy. The trend of economic activity development, the information form of reaction and the level of scientific technology will surely influence the auditing work. How to improve the traditional auditing means in order to keep up with the development of times is an important task for the auditing staffs.This paper, through analysis of the features of knowledge economy times and it's development tendency, uniting the features of the present auditiing development conditions, gives a deep analysis on the knowledge economy's influence on various aspects of the auditing work. The purpose is to look for away to set up a modern auditing theory in order to meet the requirements of the developing times.