IT环境下财务审计面临的主要障碍及对策  

Major Obstacles of Financlal Auditng under IT Environment and Its Countermasures

作　　者：袁劲松[1] 

机构地区：[1]江西省科学技术情报研究所,江西南昌330046

出　　处：《科技广场》2010年第6期212-214,共3页Science Mosaic

摘　　要：本文在论述了IT环境下财务审计的特点的基础上,阐述了IT环境下财务审计面临的主要障碍,并提出了做好新形势下财务审计的相关对策及建议。Based on the characteristics of financial auditing under IT environment, this paper has described the major obstacles of financial auditing under IT environment, and put forward the countermeasures and suggestions for the improvement of financial auditing under a new situation..

关 键 词：IT 财务审计 对策 

分 类 号：F239.1[经济管理—会计学]