| 电子商务环境下的审计风险研究 |
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| 引用本文： | 高贵銮. 电子商务环境下的审计风险研究[J]. 福建行政学院福建经济管理干部学院学报, 2006, 0(5): 70-74 |
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| 作者姓名： | 高贵銮 |
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| 作者单位： | 福建经济管理干部学院,物流管理系,福建,福州,350002 |
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| 摘 要： | 在电子商务环境下,企业的经营方式和管理模式发生了重大变化,会计信息系统逐渐由手工模式向网络自动化模式发展。审计风险中包含的固有风险、控制风险和检查风险也日益复杂化,电子商务审计的风险更加难以控制。因此,充分认识审计风险产生的原因和特点,采取有效的措施降低风险,具有十分重要的意义。
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| 关 键 词： | 电子商务 审计 风险 |
| 文章编号： | 1008-584X(2006)05-0070-05 |
| 收稿时间： | 2006-09-25 |
| 修稿时间： | 2006-09-25 |
Research on the Audit Risk in the E-business Environment |
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| GAO Gui-luan. Research on the Audit Risk in the E-business Environment[J]. Journal of Fujian School of Administration and Fujian Institute of Economics and Management, 2006, 0(5): 70-74 |
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| Authors: | GAO Gui-luan |
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| Affiliation: | GAO Gui-luan |
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| Abstract: | In the e-business environment,operating procedure and management system of the enterprises has undergone major changes and accounting information systems developed from manual mode to automatic mode progressively.Audit risks include inherit risk,control risk and inspection risk have become more and more complicated and more different to control the risks of e-commerce audit.Therefore,a full understanding of the causes and characteristics of audit risk,and taking effective measures to reduce the risk,is of great significance. |
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| Keywords: | E-business Audit Risk |
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