摘要
云计算创造了新的商业模式,不断影响着互联网以外的行业,并进一步影响会计、审计行业。文章论述了云计算的定义、特征与商业模式,深入剖析了云计算对资产的确认、收入区分与确认、成本计量与配比、会计凭证的合法性以及云会计应用等问题的挑战,并具体分析了云计算环境下内部控制评审、云审计平台建设、信息安全审计、收集审计证据和实施审计程序等面临的问题。
Cloud computing creates a series of new business models, affecting many industries continually besides the intemet industry, and has a further impact on the accounting and auditing pro- fessions. This article first introduces the definition, characteristics and business models of cloud com- puting. Then it discusses in detail the challenges of cloud computing to the recognition of assets, the distinction and recognition of income, the measurement and matching of cost, the legitimacy of ac- counting documents, and the application of cloud accounting. Finally it makes a specific analysis of such problems as the appraisal of internal control, the building of audit platform of cloud computing, the audit of information security, the collection of audit evidence, and the procedure of audit conduct- ing in the context of cloud computing.
出处
《当代财经》
CSSCI
北大核心
2013年第1期111-117,共7页
Contemporary Finance and Economics
关键词
云计算
云会计
云审计
cloud computing
cloud accounting
cloud audit
