面对新世纪知识经济浪潮的冲击,传统审计理论与实践正在经受着巨大的挑战,尤其重要的是网络经济对传统审计的影响。网络经济与传统经济相比,有着受信息网络种种特点的影响而形成的诸多特点。目前,就我国审计改革而言,受网络经济发展的影响,面临很多迫切需要研究解决的问题,新的 In the face of the impact of the wave of knowledge-based economy in the new century, the traditional theory and practice of audit are under great challenges. Especially important is the influence of the network economy on the traditional audit. Compared with the traditional economy, the network economy has many characteristics formed by the various characteristics of the information network. At present, as far as China’s audit reform is concerned, due to the impact of the development of the Internet economy, it faces many problems that are urgently needed to be studied and solved.