摘要
审计是社会经济发展到一定阶段的产物。它产生于经济监督的需要,并随着社会经济的发展而不断发展变化。在当前的知识经济条件下,审计工作受到了不小的冲击。通过分析审计工作存在的问题,提出了审批工作发展的新思路。
Auditing is the result of the social and economic development. It originated from the necessity of supervision on economic activities and has been developing with the growth of the economy. Auditing is deeply affected by knowledge economy. Based on analysis of the problems in auditing, this paper puts forward new ideas on its development.
关键词
知识经济
审计
经济监督
knowledge economy
auditing
supervision on economy
