The pattern of traditional auditing has been unable to satisfy with the demand of network audit time . so , it urgently needs one new kind of audit pattern , this inevitably could cause the production of network audit 随着网络经济的发展,传统审计遇到了空前严重的挑战,传统的审计模式将无法满足网络时代审计的需求,急需一种新型的审计模式,这就必然会导致网络审计的产生。
In short , cpa and their offices should hold this chance tightly to transform the traditional auditing and develop net - auditing , which is an indispensable and important step not only to the development of auditing , also to the healthy development of e - commerce 总之,注册会计师及会计师事务所应紧紧抓住这一时代契机,积极变革传统审计,开展网络审计,这既是审计向前发展的必要的和重要的一步,也是电子商务健康有序发展的重要一步。
Although the new century has presented new request for cpa , it has supplied new field of service for the cpa industry . it can be expected that with the arrival of 21 century of the fast development of high - tech , there will be more requests on management consulting service of cpa 但是随着信息时代的到来、知识经济的崛起,国际会计师事务所不断调整发展战略,在保持传统审计业务稳步增长的同时,逐步转型为向社会提供多元化、全方位的专业服务。
Electronic business developed under network information technology make business information system and financial system of an enterprise to be highly integrated , at the same time the traditional auditing theory and practical application meet unprecedented challenge under the extensive application of modern technology 基于网络信息技术下的电子商务使企业业务信息系统和财务系统高度集成,传统审计理论与实务在现代技术的广泛应用下受到空前的挑战。
At present , the network audit theory research are less , but with violent development of computer technology 、 the modern communication as well as the internet technology swift , traditional auditing will face the stern challenge as network economy is the representative of knowledge economy time . traditional auditing is gradually developing to the internet computer audit system , namely network audit 目前网络审计理论的研究还不多,而随着计算机技术、现代通信技术以及国际互联网技术的迅猛发展,在以网络经济为代表的知识经济时代下传统审计面临着严峻的考验,传统审计将逐步发展为互联网络计算机审计系统,即网络审计。
传统: tradition any tube-shaped pa ...审计: audit系统审计: system audit; systems audit; systems-basedauditing系统审计方法: systemsauditapproach信息系统审计: cisa; information system auditing; is audit作业系统审计: operational auditing计算机系统审计: computer system audit信息系统审计师: cisa注册信息系统审计: cisa由逐项审计至系统审计: transaction audit to system based auditing信息系统审计和控制组织: information systems audit and control organization注册信息系统审计师: certified information system auditor审计跟踪 系统审计活动的一个时间记录。: audit trail信息系统审计和控制协会审计准则: isaca standard电子数据处理系统审计师协会: edp auditors association传统: (世代相传、具有特点的社会因素, 如风俗、道德、思想、作风、艺术、制度等) tradition; convention 革命传统 revolutionary tradition; 传统观念 traditional ideas [concepts]; 传统剧目 traditional theatrical pieces; traditional opera [drama]; 传统看法 traditional [conventional] viewpoint; 传统习惯 traditional customs; 传统势力 traditional force; 传统友谊 traditional (ties of) friendship 系统审查: system inspection; systematic inspection系统审议: system evaluation审计: audit◇审计报告 audit report; 审计部门 department responsible for auditing; 审计机关 auditing body [agency]; 审计委员会 board of auditors; 审计员 comptoller; auditor; 审计长 chief auditor; auditor-general; 审计证明书 certificate of auditing; 审计制度 auditing system品质系统审核: qsa quality system audit信息系统审定: information system auditing计算机系统审查: audit of computer system; computer system audit审计,审计学: auditing审计员,审计师: auditor按传统: traditionally chinese youths live with their parents until they grow uand marry