【摘要】：随着云计算的不断发展，审计也就随之进入了云时代，互联网+审计=云审计，这是新时代对审计发展提出的全新的要求，也是对审计工作新的定义。在云计算模式下，审计数据和资源将交给云端，但是这个过程中会出现数据和资产难以确认，对于云计算环境下审计工作的开展与现有审计工具的应用过程中尚还存在着诸多问题。本文主要概述云计算环境下的一系列审计研究，分析云计算对审计的影响，尝试探索云计算在审计应用中的对策。【关键词】：云计算；审计；云审计；影响；对策【Abstract】：Withtheconstantdevelopmentofcloudcomputing,theAudithasalsoenteredintocloudperiod.Internet+Audit=CloudAudit.Notonlyisthisthenewrequirementsputforwordingbyneweratoauditdevelopment,butslaotheneidefinitiontoaudittasks.AuditdataandinformationwillbedeliveredtoSoftCloudincloudcomputingmode.However,it’shardtoconfirmthedataandassets.Worsestill,therearemoreproblemsinauditworkandtheapplicationofaudittools.Thisarticlemainlyoutlinesaseriesofauditstudiesincloudcomputingenvironment,triestoanalysetheaffectiontoauditandexplorethesolutionsofcloudcomputinginauitingapplication.【KeyWord】：Cloudcomputing;Audit;Affection;Countermeasure目录1.绪论...................................................................................................................................................................................12.云计算与审计概述...........................................................................................................................................................32.1云计算的涵义与特征...................................................................................................................................................32.1.1云计算的涵义..........................................................................................................................................................32.1.2云计算的特征..........................................................................................................................................................32.2审计的涵义与现状.......................................................................................................................................................32.2.1审计的涵义[]..........................................................................................................................................................32.2.2审计的现状[]..........................................................................................................................................................42.3云计算对审计的积极影响...........................................................................................................................................52.3.1云计算扩大了审计的范围.......................................................................................................................................52.3.2云计算改善了审计模式的应用...............................................................................................................................52.3.3云计算推动了数据审计的发展...............................................................................................................................62.3.4云计算促进了审计师的发展..................................................................................................................................63.云计算环境下审计发展存在的问题........................
