在确定构成控制环境的要素是否得到执行时，注册会计师应当考虑将询问与其他风险评估程序相结合以获取审计证据。

In ensuring whether the elements of the control environment are operated, auditors should combine inquiries and other procedures of risk assessment to obtain audit evidence.

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即会计应参与环境和资源的核算与控制，提供会计信息，以实现经济的持续增长。

That is to say accountants should participate in environment and resource accounting and controlling, provide accounting information and realize continuous increase in economy.

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本文从点(会计数据)到面(会计信息系统)构建了电子商务环境下企业会计的安全控制体系。

From data of accountant to information system of accountant, the paper builds the security control system of corporation accountant in the circumstance of E-commerce.

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