摘要
审计属于社会活动的范畴,与其他社会活动一样遵循着同样的社会规律。但是,日常的微观审计往往忽视审计哲学的研究与作用。审计同样需要哲学,审计哲学就是实事求是。实事求是原则不仅是实现三个代表的重要体现,而且是审计监督的内在要求,是审计实践经验的总结和理论概括,是审计的指导思想和方法论。
Auditing, falling within the scope of social activities, need abide by similar social rules as other social activities. Nonetheless, the micro-auditing is prone to ignore the study and function of auditing philosophy; auditing is also in need of philosophy, which is to seek truth from facts. The principle of seeking truth from facts is not only the important embodiment of realizing the 'three represents thought but also the intrinsic requirement of auditing supervision. It is the summation and theoretic generalization of auditing experience as well as the guiding ideology and methodology for auditing.
关键词
审计
哲学
实事求是
方法论
auditing
philosophy
seek truth from facts
methodology
