摘要
网络技术的发展改变着审计对象环境 ,使审计组织面临着严峻的挑战和新的发展机遇。审计组织必须利用网络技术对审计模式进行创新 ,建立网络审计信息系统 ,开展网络审计业务 。
The development of network technology changes the environment of auditing objects, bringing new challenges and opportunities for the auditing organs. Auditing organs must make use of network technology, making innovations on auditing patterns, establishing auditing information system, operating network auditing business in order to meet the demand of auditing information by the client.
出处
《河北建筑科技学院学报（社会科学版）》
2002年第4期78-80,共3页
Journal of Hebei Institute of Architectural Science & Technology(Social Science Edition)
关键词
网络审计
审计技术
审计业务
创新
network auditing
auditing technology,auditing business
innovation
