随着国家进入世界贸易组织,经济全球化进程越来愈快,社会市场经济得到了飞速的增长,各行各业的企业也面临着新机遇与挑战。现代企业的发展也随着市场经济的竞争得到了巨大的提升,而作为企业中的会计审计也遇到了巨大的机遇和挑战。本文通过对现代企业会计审计的外部环境进行分析。 As countries enter the World Trade Organization, the process of economic globalization is getting faster and faster, and the social market economy has enjoyed rapid growth. Enterprises in all walks of life also face new opportunities and challenges. The development of modern enterprises has also been greatly improved with the competition in the market economy. However, accounting auditing as an enterprise has also encountered enormous opportunities and challenges. This article analyzes the external environment of modern enterprise accounting audit.