On the Development of Cloud Computing and Its Challenges to Accounting and Auditing
On the Development of Cloud Computing and Its Challenges to Accounting and Auditing
复制标题
论云计算的发展及其对会计审计的挑战
DOI：
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发表时间：
2013
期刊：
影响因子：
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通讯作者：
Qin Rong
中科院分区：
文献类型：
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作者：
Qin Rong
Cloud computing creates a series of new business models,affecting many industries continually besides the internet industry,and has a further impact on the accounting and auditing professions.This article first introduces the definition,characteristics and business models of cloud computing.Then it discusses in detail the challenges of cloud computing to the recognition of assets,the distinction and recognition of income,the measurement and matching of cost,the legitimacy of accounting documents,and the application of cloud accounting.Finally it makes a specific analysis of such problems as the appraisal of internal control,the building of audit platform of cloud computing,the audit of information security,the collection of audit evidence,and the procedure of audit conducting in the context of cloud computing.
