Feasibility of Online Auditing from the Cost and Benefit Perspective
Ping Yin · Audit & Economy Research · 2007
This paper first analyses the principle of online auditing according to the conditions of online auditing in China,and then discusses the cost and benefit of online auditing and the feasibility of online auditing,which can be decided through comparing the cost with benefit,and finally puts forward a decision-making method to implement online auditing.