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持续审计:信息时代内部审计的发展趋势 被引量:6

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摘要 信息技术的发展改变了财务报表的编制、审计和使用方式,这些变化对传统审计提出了新的挑战,持续审计是信息时代内部审计发展的必然趋势。文章剖析了内部审计中实施持续审计的必要性和可能性、成功实施持续审计的关键因素,以及目前我国实施持续审计所遇到的挑战。
作者 费伯丽
机构地区 南京审计学院
出处 《财会研究》 北大核心 2009年第9期66-68,共3页
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