【摘要】 知识经济呈现出自身的特点并对审计产生了巨大影响,使审计范围扩大,取证难度加大,审计测试重点难以把握,审计风险整体水平上升。应如何采取相应对策避免审计风险,进一步增强知识经济下审计人员的风险意识,提高审计工作质量是本文探计的重要内容。更多还原

【Abstract】 s: This paper demonstrates the main characteristics of knowledge economy and its influences on audit risks. Knowledge economy enlarges the range of auditing and makes it more difficult to gather evidence and to grasp the emphasis of audit tests, thus raising the total level of audit risks. How to avoid such risks is also explored. This paper aims to strengthen auditors’awareness of audit risks in this era of economy and enhance the quality of auditing.更多还原