| 1. | Risk basic audit : the mark of transition from traditional audit to modern audit
传统审计过渡到现代审计的标志 |
| 2. | A comparative analysis of traditional audit mode and modern hazard guidance audit mode
传统审计模式与现代风险导向审计模式的比较分析 |
| 3. | The net - auditing in practice not only is the economic part of the traditional auditing , but also needs the guidance from the new net - auditing theory
实践中的网络审计不仅有传统审计在网络经济中的延伸，还需要全新的网络审计理论做指导。 |
| 4. | All these contents were expounded in detail in this thesis by the combination of the traditional auditing practice and net technology and e - commerce ' s new character
文中结合传统审计实践及网络技术和电子商务的新特点对网络审计理论内容和实践步骤都做了详细的论述。 |
| 5. | The existing traditional auditing methods focus more on inspecting risks by fixed procedures , dealing less with the real source of auditing risks - - - inherent risks , i . e . the running risks of businesses
现行的传统审计方法更多地是按照程序把握检查风险,而对形成审计风险的真正风险源头? ?固有风险,即企业的经营风险,涉及甚少。 |
| 6. | The pattern of traditional auditing has been unable to satisfy with the demand of network audit time . so , it urgently needs one new kind of audit pattern , this inevitably could cause the production of network audit
随着网络经济的发展,传统审计遇到了空前严重的挑战,传统的审计模式将无法满足网络时代审计的需求,急需一种新型的审计模式,这就必然会导致网络审计的产生。 |
| 7. | However , due to the differences between computerized accounting and traditional one , both in accounting basics and in practical work , we must have changes in traditional audit , with modifying and confirming , to adjust to new conditions
但由于会计电算化与手工会计无论在会计基础，还是在会计工作等方面都存在着较大差别，因此，传统意义上的审计必须进行改变、增补，以适应新的条件。 |
| 8. | In short , cpa and their offices should hold this chance tightly to transform the traditional auditing and develop net - auditing , which is an indispensable and important step not only to the development of auditing , also to the healthy development of e - commerce
总之，注册会计师及会计师事务所应紧紧抓住这一时代契机，积极变革传统审计，开展网络审计，这既是审计向前发展的必要的和重要的一步，也是电子商务健康有序发展的重要一步。 |
| 9. | The internet has been changing the structure and movement of economy 、 society 、 cultural , the thinking mode of people . its breadth and the depth overcame any formerly industrial revolution . with the development of network economy , traditional auditing will face the unprecedented serious challenge
Internet的爆炸性发展改变着经济、社会、文化的结构与运行方式,改变着人们的思维方式,其广度与深度都是以往任何一次产业革命所无法比拟的。 |
| 10. | Electronic business developed under network information technology make business information system and financial system of an enterprise to be highly integrated , at the same time the traditional auditing theory and practical application meet unprecedented challenge under the extensive application of modern technology
基于网络信息技术下的电子商务使企业业务信息系统和财务系统高度集成，传统审计理论与实务在现代技术的广泛应用下受到空前的挑战。 |
