UC知道请大家帮忙翻译英文摘要~
来源：百度知道 编辑：UC知道 时间：2024/07/03 15:49:13
【中文摘要】审计作为信息质量的见证机制，是现代市场经济的重要环节，对于企业、政府和整个经济都起着非常重要的作用。以美国为例，每年有超过一万家公开上市公司的财务报表需要接受独立审计；每年得到联邦政府资助超过十万美元的州政府和地方政府，都要按照《独立审计法》的规定，接受年度审计。在我国，审计的深远意义和巨大作用已经得到了社会的共识，初步形成了完整的体系。随着信息技术的飞速发展、企业管理的信息化、电子商务的出现和发展。信息技术对审计的影响越来越大。审计也应当与时俱进，跟上信息时代的潮流，走向信息化的发展道路。但是由于网络审计的相关理论体系还尚不成熟，具体的实践过程中也存在一些弊病，因此，对网络审计的风险预测与防范也势在必行。
【关键词】审计，网络审计，风险预测，风险防范
Abstract
As the witness mechanism of information quality, auditing is an important part of modern market economy and plays significant role for enterprises, governments and the whole economy. Take the United States as an example, the financial statements of over ten thousand public companies need to be audited independently every year. In accordance with stipulations of “Law of Independent Auditing”, the state government and local government which have been funded more than one hundred thousand dollars should receive annual auditing. In China, the profound meaning and great role of auditing have been recognised by the society and have formed a preliminary complete system. Along with the rapid development of information technology, informatization of enterprise management and the appearance and development of e-commerce, the impact of information technology on auditing has grown bigger and bigger. So auditing should also carry forward with the time and step on the information-b