云计算与云审计——关于未来审计的概念与框架的一些思考  

Cloud Computing and Cloud Auditing——Some Thoughts on the Concept and Framework of Audit in Future

作　　者：文峰 

机构地区：[1]北京中瑞诚会计师事务所上海分所

出　　处：《中国注册会计师》2011年第2期98-103,2,共6页The Chinese Certified Public Accountant

摘　　要：云计算已经在越来越多的行业得到了实质性应用,而云计算对于审计究竟意味着什么,目前尚缺乏相关的深入研究。审计技术、审计概念的每一次重大变革,都是伴随着商业模式重大变革而发生的。当越来越多的企业提供云服务,越来越多的企业采用云服务时,作为提供鉴证服务的会计师事务所,能否也能用云计算概念来改进审计技术,甚至革新审计概念呢?笔者没有在本文中给出确定的答案,但提出了有关云审计的初步概念和方法。a CPA from Shanghai,argued that every time when audit technique and concept change significantly,it always comes with significant changes in business models.People have seen the substantial application of cloud computing in more and more industries.When more and more enterprises provide and adopt cloud computing,accounting firms who offering assurance services should also improve their audit techniques through the concept of cloud computing,or even innovate the concept of auditing.To this end,Mr.Wen proposed the preliminary concept and methodology of cloud auditing.

关 键 词：审计技术 审计概念 云计算 会计师事务所 鉴证服务 商业模式 大变革 企业 

分 类 号：F239.1[经济管理—会计学]