对虚拟组织环境下审计问题的思考

虚拟组织现象是在新的经济形势下出现的新的组织形态,虚拟组织的出现对传统的审计活动提出了新的挑战和要求.就审计在虚拟组织环境下的有关问题进行分析,首先,就虚拟组织对审计理论的影响进行了分析;接下来就审计实务中对虚拟组织审计活动的一些新问题展开探讨;最后,在理论和实务分析的基础上为虚拟组织环境下的审计活动提出相应的对策;还就本课题的进一步研究进行了展望.

Thoughts of some problems of audit in virtual organization

Virtual organization is a new organizational form that appears in modern economic environment. The appearance of virtual organization brings forth some new challenges and demands to traditional audit. In this paper, we analyze some problems about the audit in the environment that the virtual organization comes into being. Firstly, we analyze influence of virtual organization on audit theory. Then we discuss some new problems which arise in the practice of audit in virtual organizations, the problem of how to deal with a new kind of statement about human resource. Finally,some relevant countermeasures are brought forward on the base of the analysis of the theory and practice.In the end of this paper, some expectations to the further research on this topic are put forward.