摘要
审计理论作为一种系统化的理性认识,是人们从实践中概括出来的关于本门学科的系统结论,其目的在于用理性思维去引导审计实践,其理论基础则支撑着审计理论的形成和发展,而关于这一问题的研究,学界关注较少,且基本认为审计理论基础是由与之相关联的各个学科统一组成。本文认为要研究审计理论基础,就必须研究审计活动的产生,以及审计理论基础的学科特征,最后得出经济学是审计理论基础的结论。
Auditing theory, as a kind of systematic theoretical understanding, which is generalized as discipline conclusions from the practice, the purpose of which is to use rational thinking to guide audit practice, and the formation and development of audit are supported by the theoretical basis, however, academician pay less interest on this subject, on the whole, they think the theoretical basis is composed of various disciplines associated with the reunification. In this article the writers have a different view on this, if we examine the theoretical basis, we must start with the production of auditing activities and academic features of auditing theoretical basis, accordingly it is advanced economics is the proposition of auditing theoretical basis for common queries.
出处
《西安财经学院学报》
2006年第4期91-93,共3页
Journal of Xi’an University of Finance & Economics
关键词
审计理论
契约理论
经济学
auditing theory
contract theory
economics
