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在世界24家核心会计杂志中,专门发表审计研究成果的杂志只有一家,就是《审计理论与实务》(Auditing:A Journal of Practice&Theory),该杂志创刊于1981年秋,至今也只有10多个年头。但在美国会计学会审计部的大力推动和各大专院校教授及会计公司合伙人的大力支持下,该杂志发表了一大批反映审计理论与实务新潮的文章,因而一跃成为最权威的审计刊物。一、宗旨:促进学术界和实业界的双向交流目标:影响审计教育、科研和实务的发展《审计理论与实务》杂志在1981年创刊时,就明确了自己的宗旨,即“促进审计理论与实务两方面信息的交
Among the 24 core accounting magazines in the world, there is only one magazine that publishes the results of auditing research: Auditing: A Journal of Practice & Theory, which started its publication in the autumn of 1981 and has a history of more than 10 years. However, with the vigorous promotion of the Audit Department of the American Accounting Association and the strong support of professors and accounting firms from universities and colleges, the magazine has published a large number of articles reflecting the trendy trend of audit theory and practice and has since become the most authoritative audit publication . First, the purpose: to promote two-way exchange between academia and industry Objectives: affect the development of audit education, research and practice “Audit Theory and Practice” magazine in 1981, founded its own purpose, that is, "to promote the audit theory and Practice two aspects of the information submitted