网络会计软件的发展对审计的影响

随着电子商务的应用和发展,会计信息系统发生会计信息化两次飞跃。而作为与会计有“血缘关系”的审计也面临挑战,必须经过从传统审计到审计电算化、再到网络审计两次飞跃,网络审计将是对以往电算化审计的时空观的又一次突破,是现代审计在电子商务时代的新发展,也是电子商务的内在需求。

Influence of Development of Internet Accounting Software on Auditing

With the application and development of electronic commerce,there are two leaps of accounting informatization in accounting information system. Auditing, which has close "blood relationship" with accounting, is also facing challenges,that is,auditing must go through the two leaps:from traditional auditing to auditing computerization, then to Internet auditing. Internet auditing, another break through in time and space on the basis of computerized auditing, is the new development of auditing in times of electronic business,and the internal demand of electronic business.