| 基于成本效益视角的联网审计可行性分析 |
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| 引用本文： | 陈伟,尹平.基于成本效益视角的联网审计可行性分析[J].审计与经济研究,2007,22(1):36-39. |
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| 作者姓名： | 陈伟 尹平 |
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| 作者单位： | 南京审计学院,江苏,南京,210029 |
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| 摘 要： | 本文针对我国目前实施联网审计的现状，分析了联网审计的原理，在此基础上研究实施联网审计的成本及效益，通过对确定的成本和效益进行比较，来判断联网审计项目的可行性，从而为实施联网审计提供了一种决策方法。
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| 关 键 词： | 联网审计 成本 效益 可行性 |
| 文章编号： | 24021242 |
| 修稿时间： | 11 1 2006 12:00AM |
Feasibility of Online Auditing from the Cost and Benefit Perspective |
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| CHEN Wei,YIN Ping.Feasibility of Online Auditing from the Cost and Benefit Perspective[J].Economy & Audit Study,2007,22(1):36-39. |
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| Authors: | CHEN Wei YIN Ping |
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| Institution: | Nanjing Audit University, Nanjing 210029, China |
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| Abstract: | This paper first analyses the principle of online auditing according to the conditions of online auditing in China, and then discusses the cost and benefit of online auditing and the feasibility of online auditing, which can be decided through comparing the cost with benefit, and finally puts forward a decision-making method to implement online auditing. |
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| Keywords: | online auditing cost benefit feasibility |
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