The net - auditing is such a special economic certification activity that certified public accountants ( cpa ) and their offices testify the truthfulness and legitimate of e - cconomic activities and the reliability of net system 所谓网络审计是指注册会计师及会计师事务所利用网络对电子经济活动的真实性、合法性，对网络系统可靠性等进行的特殊类型的经济鉴证活动。
