非现场审计的理论框架研究

非现场审计于20世纪在国外兴起,我国90年代后期率先在金融系统应用。它既是新经济时代条件下的产物,也是审计现代化的必然要求。它产生于企业的自发需求,因而应加大其在国家审计、民间审计、内部审计中适的应用。为了有效地运用和推广非现场审计,业界首先必须在理论上对其定义、目标、职能、方法、程序等进行准确定位。本文试图对这些问题进行探讨,并提出了一系列的建议仅供参考。

Theory framework Research of off-site Audit Theory

Off-site audit began in 20 century.It is the result of New Economics which based on line technology and the tendency of audit in the new century.We must broaden and deepen its application in national audit,independent audit and internal audit area,so its theory framework must be founded firstly.This article gives author's opinions on concept, aim, function,method and procedure of continuous audit.