第三讲 知识经济与审计形态多元化  

Knowledge Economy and diversification of Audit Pattern

作　　者：吕文基[1] 

机构地区：[1]南京审计学院经贸系,江苏南京210029

出　　处：《审计与经济研究》2000年第3期63-63,F003,共2页Journal of Audit & Economics

摘　　要：随着知识经济的兴起 ,财税金融贸易将进入一个创新与变革的时代 ,这必将对审计带来巨大冲击和影响。以政府管理绩效为主要审计目标的绩效审计得到拓展 ;财务审计重点的转移 ,审计形态多元化 ;知识资本运营审计、彩色审计、多维责任审计都将兴起。Finance and trade are entering an era of innouation and reform along with the booming of knowledge economy, which is sure to bring significant influence on audit. Efficient audit is developing; focus of financial audit is changing; Audit Pattern is diversified; Knowledge-capital operating, green audit and multi-dimensional audit are booming.

关 键 词：知识经济 审计形态多元化 彩色审计 

分 类 号：F239.0[经济管理—会计学]