摘要
审计主题就是审计人员所要发表审计意见的直接对象,审计过程就是围绕审计主题收集证据并发表审计意见的系统过程。自利和有限理性这两类人性假设产生了信息审计和行为审计两类主题,但最终选择什么主题作为重点,是由权变因素决定的;信息审计的审计目标是真实性和合理性,行为审计的审计目标是合规性和合理性,最终选择什么目标,也是由权变因素决定的。
Audit subject matter the direct object which auditor to express an opinion, audit process is a system process of collecting evidence and audit opinion to express an opinion on audit subject matter. Bounded rational and self-interest produced two kind of audit subject matter, which are information audit and behavior audit.However, what subject matter is chosen as the final key matter is determined by contingency factors.The objective of Information audit is authenticity and rationality, the objective of behavior auditing is compliance and rationality, but, finally choose what objective is determined by the contingency factors.
出处
《财会通讯（上）》
北大核心
2015年第1期87-90,4,共4页
Communication of Finance and Accounting
基金
江苏高校优势学科建设工程二期项目"现代审计科学"阶段性研究成果
关键词
审计主题
权变因素
行为审计
信息审计
审计目标
Audit Subject matter
Contingency factors
Behavior auditing
Information auditing
Audit objective
