远程联网审计存在的问题及对策分析  

Analysis of Problems and Countermeasures of Remote Network Audit

作　　者：孟令蓥 Meng Lingying(College of Accounting,Xinjiang University of Finance and Economics,Urumqi Xinjiang 830012)

机构地区：[1]新疆财经大学会计学院,新疆乌鲁木齐830012

出　　处：《山东纺织经济》2020年第12期23-26,共4页Shandong Textile Economy

摘　　要：结合当前疫情状态下开展远程联网审计工作的优缺点,分析了我国现阶段实施远程的必要性,同时对于目前远程联网审计中存在的问题提出一些应对策略。主要结论有:我国远程联网审计的工作仍处于起步阶段,其审计的过程、审计的方法以及审计的实施标准都存在局限性,对企业、审计机构和审计人员提出了更高的要求,因此要加强开展远程联网审计工作的法律约束,提高审计机构的信息化水平,以及增强审计人员的知识结构。促进审计工作与互联网的有机结合,提高审计质量,改善审计方式。Based on the advantages and disadvantages of conducting remote network audit under the current epidemic situation,this paper analyzes the necessity of implementing remote network audit at the present stage in China,and puts forward some countermeasures for the problems of the current remote network audit.In this paper,the main conclusions are:China's remote networking audit is still in its infancy,there are some limitations in the audit process,audit method and the implementation standards of audit,and higher requirements are put forward to the enterprises,audit institutions and auditors.Therefore,we must strengthen the legal constraints for the remote networking audit,improve the informatization level of audit institutions,and enhance the knowledge structure of auditors.We will promote the organic integration of audit work with the Internet,improve the quality of audit,and improve the audit methods.

关 键 词：远程联网 信息化 审计 

分 类 号：F239.1[经济管理—会计学]