Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unpreceden...Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unprecedented audit risks. Certified public accountants should conform to the development trend of audit, take electronic data as the test focus, and standardize the ways and methods of obtaining audit evidence;And use data audit technology to reduce accounting errors, and use standardized model to standardize the content of audit report. At the same time, the accounting firm should further optimize the cloud audit platform, innovate the audit monitoring model through the network cloud technology, and improve the audit risk management and prevention and control system based on the information data platform.展开更多
文摘Under the background of the Internet, personalized audit, online audit, overall audit and joint audit have greatly improved the efficiency of audit services, but certified public accountants are also facing unprecedented audit risks. Certified public accountants should conform to the development trend of audit, take electronic data as the test focus, and standardize the ways and methods of obtaining audit evidence;And use data audit technology to reduce accounting errors, and use standardized model to standardize the content of audit report. At the same time, the accounting firm should further optimize the cloud audit platform, innovate the audit monitoring model through the network cloud technology, and improve the audit risk management and prevention and control system based on the information data platform.
