A Study On Net-Auditing In The E-Commerce Time

The whole society has stepped into the new net-economic time with the development and application of net technology which the key is Internet. E-commerce has not only changed the traditional dealing character and way, but also taken many new chances to lots of related industries. Net-auditing was just born in such a circumstance. The net-auditing is such a special economic certification activity that certified public accountants(cpa) and their offices testify the truthfulness and legitimate of e-cconomic activities and the reliability of net system. 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. 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.There are many jobs to be done to apply net-auditing because of the influencing of e-commerce and net-economic and the restriction of some factors, such as laws, technology, and talents and so on. But in the thesis' opinion, net-auditing must replace the tradition one in the coining e-commerce time. It was creatively advanced some crucial problems in the thesis on how to cany and implement the net-auditing. These are the establishing of new net-auditing theory system, the exploiting and creating of the net-auditing technology, the training of net-auditing talents and the changing of government's function to push the net forward. 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.