试论我国市场经济体制下的审计原则

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试论我国市场经济体制下的审计原则康钟琦在我国审计理论建设中,已初步形成一些审计原则,对构筑有中国特色的审计理论体系、指导审计实践发挥了积极的作用。但由于我国审计制度是在新旧经济体制转换过程中恢复并发展的,审计理论依然受到计划经济的影响,一些不深刻、不...
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