| Along with the computer technology widely applying in economy activities, information technology (IT) has got a dramatic development since 1980s which has fully penetrated into our society lying in its extensive force and energy. The globalization, digitalization and cyberization of information technology have become an irrevocable trend. Besides the great changes occurred in the mode of business operation, the cyberization of accounting also brought new challenge and issue for both audit theory and practice.Online auditing as a frontier IT auditing theory, technology and pattern not only meets the requirement for audit in the net-age but also striking the traditional way of working within accustomed consciousness and present organization mode. With the limitation of theory, technology, management operation and practical experience, online auditing issue is still in the period of exploring. Therefore the study of online auditing bears a great and profound significance.Initially with the development course and pattern of IT auditing, the author point that online auditing will be the direction of IT auditing. In the second part, basing on the concept, object, characteristic and the meaning of online auditing, I conclude the main difficulties of promoting online auditing in china and put forward a supporting system according to the comprehensive research in core technique using in the online auditing. Furthermore, research results indicate that relying on real-time financial report, online auditing should apply Network Technology to build audit operation net fulfilling the process of data acquisition, memorizing and analyzing. In the last part, the author gives some suggestions for perfecting online auditing in China. |
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