摘要
随着网络经济的出现,网络审计将成为传统审计的替代者,审计理论体系需要重新定位, 审计的具体实施过程也需改变。
Along with network economy emergence, the network audit will become the substitution of the traditional one. The audit theory system needs to be relocated, and the concrete implement process also needs to be changed.
出处
《湖北财经高等专科学校学报》
2004年第2期47-48,共2页
Journal of Hubei College of Finance and Economics