摘要
审计成本管理是审计机关审计管理的重要组成内容。随着信息技术的发展及其在各个领域的应用,审计信息化已成为审计事业发展的必然,而审计的信息化给审计成本控制带来了新问题和新挑战。本文阐述了目前我国审计信息化的现状及特点,提出了信息化环境下审计机关控制审计成本的对策,以为信息化环境下的审计成本管理提供理论与实践依据。
With the development of information technology and its application in various fields, audit informationization is necessary. However, audit informationization will influence audit cost control. So, audit cost management becomes more and more important in audit management of audit department. This paper analyzes the condition and characteristics of audit informationization in China and present six audit cost control countermeasures to control audit cost of audit department under informationization environment, which can give theoratical guidance and decision gist on audit cost management under informationization condition.
出处
《审计研究》
CSSCI
北大核心
2008年第4期21-24,共4页
Auditing Research
关键词
信息技术
审计成本
成本控制
information technologies, audit management, audit cost, cost control
