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随着网络技术在会计领域的应用,会计电算化得到迅速普及和发展,也给审计的发展带来了契机与挑战,网络时代审计远远不只局限于审计范围、审计技术、审计业务上,更要求我们在互联网平台下的全球化经济中,掌握现代化信息技术(包括计算机技术、通信技术、网络技术),对网络领域里的审计创新进行全方位的开拓。尤其是会计电算化环境下的审计是新形势下摆在我们眼前的当务之急。
With the application of network technology in the field of accounting, the rapid popularization and development of computerized accounting has also brought opportunities and challenges to the development of the audit. The audit in the network age is far beyond confined to the scope of the audit, the audit technology, the auditing business, It also requires that we grasp the modern information technology (including computer technology, communication technology and network technology) in the globalized economy under the Internet platform and make all-round development of the audit innovation in the network field. In particular, auditing in the context of computerized accounting is a top priority in our country in the new situation.