摘要
审计本质是审计理论中的一个重要要素,它回答了"什么是审计"和"为什么审计"的问题。只有准确认识审计的本质,才能准确把握审计的内在规律,正确指导审计实践。结合公共受托责任变化来考察国家审计本质的变迁,可以得出国家审计的本质是国家经济社会运行的"免疫系统"的结论,也可以发现审计作为"免疫系统"需要面对的新挑战。
The nature of auditing is an essential element of auditing theory which explains such questions as ＂what is auditing＂ and ＂why do we audit＂. Only by deeply exploring the nature of the auditing can we accurately recognize the inherent law of auditing and put it into practice. Viewing from the evolution of public trusteeship to get an insight into the inherent change of state audit, we can come to the conclusion that the nature of state audit is the ＂ immunity system＂ and at the same time we can find the new challenges from the process of auditing as an ＂immunity system＂.
出处
《审计与经济研究》
CSSCI
北大核心
2009年第1期12-15,共4页
Journal of Audit & Economics
关键词
公共受托责任
审计本质
免疫系统
public trusteeship
the nature of audit
immunity system
