連续审计在中国应用的前景和建议.docVIP

连续审计在中国应用的前景和建议 The Applying Pr ospect and Suggesting of Continuous Auditing in China 陈小燕 Che n Xia oya n ; 陈良华 Che n Lia nghua ( 东南大学经济管理学院, 南京, 211189) ( School of Economics and Management, Southeast University, Nanjing 211189, China) 摘要: 连续审计是实时在线审计的重要形式, 克服了传统审计的滞后、抽样的缺陷, 提高了审计质量, 降低了审计风险。国 外对于连续审计的研究不断深入, 连续审计实施的技术条件已经基本具备。在此背景下, 针对在我国不同制度环境和实施环境 中开展连续审计的前景, 进行了分析并提出了政策建议。 Abstr act: The continuous auditing is the important form of real - time and on - line. It overcomes the traditional audit’s disadvantage as lag, the sampling flaw, and improves the audit quality, r