连续审计在中国应用的前景和建议

连续审计是实时在线审计的重要形式,克服了传统审计的滞后、抽样的缺陷,提高了审计质量,降低了审计风险。国外对于连续审计的研究不断深入,连续审计实施的技术条件已经基本具备。在此背景下,针对在我国不同制度环境和实施环境中开展连续审计的前景,进行了分析并提出了政策建议。

The Applying Prospect and Suggesting of Continuous Auditing in China

The continuous auditing is the important form of real-time and on-line. It overcomes the traditional audit's disadvantage as lag, the sampling flaw, and improves the audit quality, reducs the audit risk. Overseas regarding its research is unceasingly deeply, the technological factors of continuous auditing's implementation already basically to arrived. Under this background, this article in view of developed the prospect different law environment and the implementation environment which continuous auditing to carry on in our country has analyzed and put forward the polical proposal.