本文選題：連續(xù)性審計(jì) + 動態(tài)適應(yīng)�。� 參考：《會計(jì)之友》2016年06期

【摘要】：信息時代,隨著審計(jì)理論和審計(jì)手段的不斷豐富,連續(xù)性審計(jì)作為一種既能提高審計(jì)效率,又能預(yù)防審計(jì)風(fēng)險的審計(jì)工具和理念,正得到越來越多的重視和關(guān)注。連續(xù)性審計(jì)作為一種動態(tài)適應(yīng)、面向戰(zhàn)略的審計(jì)模式,具有很強(qiáng)的適用性。文章結(jié)合網(wǎng)絡(luò)信息時代的具體背景,試圖對連續(xù)性審計(jì)內(nèi)涵和外延進(jìn)行再拓展,從而構(gòu)建連續(xù)性審計(jì)應(yīng)用性框架,提高連續(xù)性審計(jì)的實(shí)用性。針對連續(xù)性審計(jì)進(jìn)行探索性研究,對于豐富現(xiàn)代審計(jì)理念具有一定價值和意義。
[Abstract]:In the information age, with the continuous enrichment of audit theory and auditing means, continuous audit, as an audit tool and concept that can improve audit efficiency and prevent audit risk, has been paid more and more attention to. As a kind of dynamic adaptation and strategic-oriented audit mode, continuous audit has strong applicability. Combined with the specific background of the network information age, this paper attempts to further expand the connotation and extension of continuous audit, so as to construct the applied framework of continuous audit and improve the practicability of continuous audit. The exploratory research on continuous audit has certain value and significance for enriching modern audit idea.
【作者單位】： 揚(yáng)州工業(yè)職業(yè)技術(shù)學(xué)院;
【分類號】：F239.4
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本文編號：1857748