期刊簡(jiǎn)介預(yù)計(jì)審稿時(shí)間：

Current Issues in Auditing "is an online journal published by the Audit Division of the American Accounting Association, aimed at promoting dialogue between academia and practice on the current issues faced in the field of auditing practice. This journal specifically focuses on the new opportunities, challenges, emerging fields, global developments, the impact of new regulations or statements on the audit practice community, as well as the impact of technological or market developments on the audit process.

The journal defines the scope of "audit practice" as very broad, including practical issues related to external audit, internal audit, government audit, IT audit, assurance services, and related fields. The current issues in auditing encourage scholars, practitioners, and regulatory agencies to submit articles addressing the timeliness issues faced by the auditing practice community. The article should be concise and clear, with a maximum length of 2500 words, and should not contain complex statistics or models, in order to be widely understood by the practice community and provide substantive and relevant information for those interested in audit practice.

《審計(jì)中的當(dāng)前問(wèn)題》是由美國(guó)會(huì)計(jì)協(xié)會(huì)（American Accounting Association）審計(jì)科出版的在線期刊，旨在促進(jìn)學(xué)術(shù)界和實(shí)務(wù)界之間就審計(jì)實(shí)踐領(lǐng)域當(dāng)前面臨的問(wèn)題進(jìn)行對(duì)話。這本期刊特別關(guān)注于審計(jì)實(shí)踐社區(qū)所面臨的新機(jī)遇、挑戰(zhàn)、新興領(lǐng)域、全球發(fā)展、新法規(guī)或聲明的影響，以及技術(shù)或市場(chǎng)發(fā)展對(duì)審計(jì)流程的影響。

該期刊定義“審計(jì)實(shí)踐”的范圍非常廣泛，包括與外部審計(jì)、內(nèi)部審計(jì)、政府審計(jì)、IT審計(jì)、保證服務(wù)和相關(guān)領(lǐng)域相關(guān)的實(shí)踐問(wèn)題?！秾徲?jì)中的當(dāng)前問(wèn)題》鼓勵(lì)學(xué)者、從業(yè)者和監(jiān)管機(jī)構(gòu)提交針對(duì)審計(jì)實(shí)踐社區(qū)所面臨時(shí)效問(wèn)題的文章。文章應(yīng)簡(jiǎn)潔明了，最長(zhǎng)不超過(guò)2500個(gè)文字，并且不包含復(fù)雜的統(tǒng)計(jì)或模型，以便讓實(shí)踐社區(qū)廣泛理解，并為對(duì)審計(jì)實(shí)踐感興趣的人提供實(shí)質(zhì)性的、相關(guān)的信息。

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