摘要
针对目前的现状.分析了非现场审计在审计应用中的重要性,提出了一种实现非现场审计的方法。并对该方法中的数据采集和数据处理技术进行了深入的研究。最后,给出了实施非现场审计的建议。本文的研究为开展非现场审计提供了理论依据。
At present, the importance of off-site audit in audit analysis is analyzed, and an off-site audit method is proposed. Then, data acquisition and data processing technology in off-site audit is studied. Finally, the implement advice of off-site audit is given by an example. Thus, the theory foundation of implementing off-site audit is explored.
出处
《审计与经济研究》
北大核心
2005年第3期36-39,共4页
Journal of Audit & Economics
基金
江苏省电力公司"非现场审计"课题
