| 论网络审计面临的问题及对策 |
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| 引用本文： | 贾俊耀,王建发.论网络审计面临的问题及对策[J].山西财政税务专科学校学报,2006,8(4):48-50. |
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| 作者姓名： | 贾俊耀 王建发 |
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| 作者单位： | 山西省财政税务专科学校,山西,太原,030024 |
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| 摘 要： | 随着计算机在会计上的广泛应用和网络的普及，网络审计在我国实务中已得到开展和初现雏形，并表现出其跨时空作业、准确高效、大幅度降低费用等优势。但在运行中也面临着一些较为棘手的问题，这些问题不解决，必然影响网络审计的正常有效运行。本文指出了我国网络审计运行中面临的问题，并针对问题提出了相应的解决措施。
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| 关 键 词： | 网络 审计 问题 对策 |
| 文章编号： | 1008-9306（2006）04-0048-03 |
| 收稿时间： | 2006-04-17 |
| 修稿时间： | 2006年4月17日 |
Problems Up Against Web Audit and the Countermeasures |
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| JIA Jun-yao,WANG Jian-fa.Problems Up Against Web Audit and the Countermeasures[J].Journal of Shanxi Finance and Tax College,2006,8(4):48-50. |
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| Authors: | JIA Jun-yao WANG Jian-fa |
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| Abstract: | With wide spread and application of computers in accounting, web auditing has now emerged and spread in pratise and has demonstrated its advatage in time and space work as well as in reducing cost. But in the course of practise issues arise, which would inevitably affect performence of web audit, the paper points out problems existing in web audit and propose suggestions on how to solve them. |
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| Keywords: | Web audit problem countermeasures |
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