网络经济条件下的审计风险及对策

Auditorial Risk and Coutermeasures on the condition of Network

网络经济使审计手段、审计范围和审计依据都发生了变化,也增加审计风险。培养具有复合性知识结构的审计人才,建立风险防范机制,创造良好的执业环境和强化注册会计师的职业道德,是降低审计风险,提高审计质量的保证。

Networkmake auditonial means ,scope and basis changed and thus raise auditoridrisks, In order to reduce its risks and increase the quality we should train qualityed auditorial personnerpl with structure of combined knowledqe, build the managing system of risk avoidance and produce satisfactory working condition.