摘要
审计理论结构是审计理论的具体表现形式，它不仅为丰富和发展审计理论建立了基本框架，而且也是规范审计实践的指南。审计理论结构应具备整体性、超前性、稳定性、层次性、开放性等基本特征。审计理论结构的逻辑起点经历了一个演变和发展的过程，抽象科学、审计假设、审计目标、审计环境、审计本质都曾被作为审计理论结构的逻辑起点。目前审计理论界所形成的诸多审计理论结构的基本框架既有可取之处，也存在一些缺陷。总之，审计学要向成熟的学科发展，审计职业要成为完全独立的、被社会承认的职业，就必须使其理论结构系统化和条理化。
The auditing theory structure is the concrete form of auditing theory. It not only prevides a basic framework for viching and developing auditing theory, but also set a guideline for the auditing practice. The auditing theory structure should have such fundamental characteristics as 'intergrated', 'teading', 'stable', 'stratificate' and 'opened'etc. The logicstarting point of the auditing theory structure has experienced a precess of evolution and opment. 'Abstract science','auditing hypothesis', 'auditing object', 'auditing enviovment' and 'auditing essence', all have been regarded as the logic starting point of the auditing theory structure. Although the present fundamental frameworks of the auditing theory structure are almost perfect, but there exist still some shortcomings. To sum up, the auditing theory structure must be systemtized and well organized in order to make auditing sicence a ripe discipline and the auditing profession fully independent and socially recougnized.
出处
《现代财经（天津财经大学学报）》
2000年第1期26-29,41,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
