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任何理论都只是一种主观认识,任何理论都必须有合乎逻辑的构筑前提(或基础)。审计理论的构筑前提是审计行为的社会要求。审计不是置身于社会之外的行为,它是在一定的社会关系中,根据社会的要求,由一些作为第三者的专业人员根据委托人的要求对另一些人的行为和已作的认定进行再认定的检查、监督活动。这是审计的本质。审计理论的结构也就决定于一定社会关系下社会的要求和审计人员所起作用的性质。本文对两种较为典型的审计理论模式的构筑前提作一比较分析,以期探索审计实践活动与审计理论之间内在的逻辑联系。
Any theory is only a subjective understanding, any theory must have a logical premise (or foundation). The prerequisite of constructing audit theory is the social requirement of audit behavior. Auditing is not a behavior outside the society. It is based on social requirements in some social relations. Some professionals who are third parties act on the request of the client to determine the behavior of others and the cognizance made Then identified the inspection and supervision activities. This is the nature of the audit. The structure of audit theory also depends on the social requirements of a certain social relations and the nature of the role of auditors. This article makes a comparative analysis on the construction of two typical audit theory models in order to explore the inherent logical connection between audit practice and audit theory.