2001•Economy & Audit StudyRequires access
IT Auditors See Audit Development and the Approaching of Technology Audit Times
LI Hui-tai
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Abstract
Beginning with introducing I T auditor and I T audit,the paper discusses the development of audit subject,gives two new audit concepts of technology audit and technology accountability,discusses the relationship between financial audit and management audit,and points out that one of new deveoping trends of contemporary audit is technology audit,of which,specially IT audit,is a great challenge to China audit.