英语翻译随着信息技术和电子商务的飞速发展,经济活动的不确定性和经营风险的加大,商业活动周期的日益缩短以及经营决策者和投资

英语翻译
随着信息技术和电子商务的飞速发展,经济活动的不确定性和经营风险的加大,商业活动周期的日益缩短以及经营决策者和投资者对信息实时性需求的日益增强,传统审计面临挑战.同时,为了应对上述需求,审计师正在寻找更为快速而有效的审计模型,连续审计((Continuous Auditing,CA)应运而生.西方国家在SOX的推动下已经开始对连续审计这一课题展开研究,而我国的相关研究还很少,无法满足我国电子商务快速发展、商业环境日益复杂对审计提出的要求.
有鉴于此,本文通过对连续审计的概念特征、在国内外的发展情况及其面临的挑战进行阐述,分析对我国审计模式发展的启示,为加快我国审计信息化建设提供参考.

With the development,uncertainty of the economic activity and increasing of business risk at full speed of information technology and e-commerce,shortening and managing the enhancement day by day of the real-time character demand of information of policymaker and investor day by day of the commercial cycle of activity,the tradition audits the challenge of facing.Meanwhile,in order to deal with demand described above,auditors are looking for faster effective audit model,audit (Continuous Auditing,CA) and arise at the historic moment continuously.The western countries have already begun to launch research in auditing this subject under the pushing of SOX continuously,and relevant research of our country also seldom,unable to meet of our country e-commerce fast develop,business environment complicated requirement for auditing and putting forward day by day.
In view of this,this text,through explaining concept characteristic,the development at home and abroad and challenge that faces that are audited continuously,analyze that audits the enlightenment of development of mode to our country,offer reference for accelerating our country's auditing information construction.