随着社会的不断进步和经济的逐步增长,国民物质生活水平日益提高,网络、计算机等多媒体技术也得到了迅猛发展,开始越来越多的被应用到人们的生产、生活之中。随着电子商务的快速发展,企业审计开始逐渐摆脱传统的审计方法,向网络化的审计迈进。在科学技术快速发展的今天,企业审计人员借助现代信息技术,运用人机结合的方法,对会计信息的合法性、合理性进行审计,以促进经济快速、健康发展。 With the constant progress of the society and the gradual economic growth, the material living standards of the Chinese people have been increasing day by day. The multimedia technologies such as the Internet and computer have also been developed rapidly. At the beginning, more and more people are being applied to people’s production and life. With the rapid development of e-commerce, corporate auditing began to gradually get rid of the traditional audit methods and move toward network-based auditing. In today’s rapid development of science and technology, with the help of modern information technology, the enterprise auditors use the man-machine combination method to audit the legitimacy and rationality of accounting information in order to promote the rapid and healthy economic development.