摘要
审计学作为一门科学，应建立起自己的理论结构，以便更有效地指导审计实践，推动审计科学的发展。然而，目前审计学理论结构尚不够完善，如何建立和完善审计学理论，是值得审计工作者研究的一个重要课题。
As a science,audit should establish its own theory structures for the purpose of guiding audit practice more efficiently and improve the development of audit science. However, the structures of the present audit theory is not perfect. How to establish and perfect audit theory is a very important subject for the audit researchers to study.
出处
《税务与经济》
CSSCI
北大核心
1998年第6期65-68,共4页
Taxation and Economy
