Influence of Development of Internet Accounting Software on Auditing
WU Dong-feng · Journal of Guizhou University of Technology · 2006
With the application and development of electronic commerce,there are two leaps of accounting informatization in accounting information system. Auditing, which has close blood relationship with accounting, is also facing challenges,that is,auditing must go through the two leaps:from traditional auditing to auditing computerization, then to Internet auditing. Internet auditing, another break through in time and space on the basis of computerized auditing, is the new development of auditing in times of electronic business,and the internal demand of electronic business.