Research On New Auditing Business Under The Network Economic Environment

Towards the end of the 20th century, the prompt rise of network economy causes the globalenterprise management heading for network and digitization. Network economy mode haspromoted the transaction efficiency, but the safety of network transaction and online privacy etc.has hindered the development of network economy to a great extent. Besides, as the economicenvironment alters, traditional audit hasn't already met the needs of public so that the new onescame into being accordingly—WebTrust and Network Financial Report Audit. Owing to thespecial national conditions of our country, the two vocational work WebTrust and NetworkFinancial Report Audit hasn't yet been carded out smoothly now. Therefore, this article mainlygives suggestions to the problems which presented during the developing process of newvocational work in Chinese audit through drawing lessons from the international relatedprofessional norms. I hope that my research could supply rationale for the promotion of newvocational work in the CPA profession.Referring to the whole construction of this article, it is divided into five parts:The first partis the introduction of this article. Secondly, I indicate network economy's influence on audit.First I explain the network economy has the characteristic of being fictitious, with electronicspayment, low cost and high-efficiency; After that I analyze network economy's influence ontraditional audit, such as which on the environment, target, evidence, auditors and risk; Point outthe present condition of auditing on network economy finaUy.Thirdlly, I illustrate the promotionof new auditing business-WebTrust under the network economic environment and I put forwardproposals as well. Discussed the possibility and the necessity of the Webtrust vocational workfirst; Then, explore the promotion of the Webtrust vocational work abroad; At last, I put forwardthe problems of Webtrust vocational work which was carried out in our country currently and theproposals to it.Fourthly, I illustrate the promotion of audit new business—Network FinancialReport Audit under the network economic environment and the proposals to it. First of all, Idiscuss the particularity of the development in Webtrust vocational work and focal point of audit.Then I analyze the internal control audit on circumstances of network;After that, I analyze thecondition of audit on network information system; And I put forward the problem andappropriate measures of Network Financial Report Audit in our country.Finally, I stun up to thewhole article and then illustrate the limitations and prospect of my research on the thesis.