E时代审计业务新亮点——网誉认证  

Webtrust:A New Brilliant Facet of Auditing in the EOear

作　　者：冯敏红[1] 

机构地区：[1]暨南大学会计系,广东广州510632

出　　处：《商业研究》2005年第1期150-152,共3页Commercial Research

摘　　要：计算机和网络固有的局限造成的信息风险和信用风险已经成为制约电子商务发展的瓶颈。网络经济急需引入网誉认证机制,通过独立第三方对电子商务网站的鉴证来增强用户对电子商务的信心。注册会计师由于具有独立、公正的形象,成熟合理的工作规范以及丰富的鉴证经验,成为从事网誉认证的最佳人选。随着网络经济的发展,网誉认证将成为e时代审计业务最耀眼的新亮点。The mhered limitation of computer and internel conduce to information risk and credit risk. They prevent the development of e-commerce greatly. The network economy requests introducing the webtrust system to enhance clients' confidence. Since CPA has so many advantages such as independent image, mature guide lines, plenty of auditing experience and so on, they are the best person to deal with the job. With the development of network economy, we can anticipate that webtrust will become a brilliant facet of auditing in the E-ear.

关 键 词：电子商务 审计 注册会计师 网誉认证 

分 类 号：F713.36[经济管理—产业经济]