网络时代的审计创新  

Auditing Innovation in Webonomic Age

作　　者：范年茂[1] 余春宏[1] 

机构地区：[1]山西财经大学,山西太原030012

出　　处：《山西财经大学学报》2003年第3期84-85,共2页Journal of Shanxi University of Finance and Economics

摘　　要：结合网络时代的企业经营管理模式和会计模式 ,探讨了审计对象、审计技术和审计业务的创新 ,认为网络经济时代将出现电子商务审计、会计信息化审计和网站审计等多种审计类型。In the light of the features of the business management form and the accounting form in webonomic age, the essay discusses about the innovation of auditing objects, auditing techniques and auditing business, suggesting that in webonomic age, there will appear more kinds of auditing such as auditing to E-business, auditing to accounting computerization, auditing to websites, and etc.

关 键 词：网络经济 电子商务审计 会计信息化审计 网站审计 

分 类 号：F239[经济管理—会计学]