New Challenges for Ezternal Auditors on E-Business

摘要：

Electronic Business (E-Business) is a dynamic set of technologies, applications, and business processes. E-Business brings new challenges to conventional external auditors and the audit profession. External auditors need to understand how the advanced technology affects their audit process. Adequate planning of E-Business audit procedures becomes critical because most of the audit evidence might be available only in electronic form. External auditors should be able to evaluate the adequacy and accuracy of the electronic audit evidence. This paper examines the auditing process of E-Business as a new challenge to traditional external auditors and the audit profession.

关键词： E-Business 1 ezternal auditors 2 risk3 objective 4

作者: Huafeng Yang

作者单位: College of Management, Shandong University of Technology Zibo, 255049, China

会议类型: 国际会议

会议名称: The Ninth Wuhan International Conference on E-Business(第九届武汉电子商务国际会议)

会议地点: 武汉

会议语种:英文

页码: 550-555

在线出版日期: 2010-05-29（万方平台首次上网日期，不代表论文的发表时间）