摘要
恪守电子商务审计执业独立性的重要性,保持独立性的对策与措施,如对技能的要求、审计准则重新规范的要求、电子商务审计理论研究的重要性。
The importance of abiding by the audit independence in EC is analysed. Measures should be taken to maintain the audit independence, such as the demands of skills, requirements for re - standardizing the accounting principles, the importance of auditing theoretical research into EC.
出处
《审计与经济研究》
北大核心
2003年第4期12-15,共4页
Journal of Audit & Economics
