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连续审计 国际内部审计新动向 被引量:2

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摘要 随着信息技术与电子商务的飞速发展,经济活动的不确定性和经营风险加大,商业周期日渐缩短以及企业决策与投资者对实时信息需求日益增强,传统的内部审计模式已经不能满足需要。为了应对各方对更快速更高效审计工作的要求,内部审计师正在寻求能够加快内部审计循环的方法。这就使得连续审计及其内涵下的“技术驱动型审计方法”(technology—enabled auditing)越来越受到关注。
作者 严崇友
出处 《中国内部审计》 2007年第8期26-27,共2页 Internal Auditing in China
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