摘要
近代审计自13世纪产生并发展至今,积累了大量成功经验和失败教训,是我们进行审计理论研究和实践开展的重要"参考书"。哲学是关于万物基本原理的科学和基本事物的假定,同样也是审计学的"母学"和认知先导。本文以审计哲学的概念与研究方法为框架,将国外的审计宏观理念与微观方法纳入审计"世界观"与"方法论"的范畴进行介绍和探讨,力求为我国的审计发展提供借鉴与参考。
Modern auditing was originated from UK in 13th century,and had accumulated substantial successful experiences and useful lessons during the long-standing years.All these are important reference book for our audit theory and practice development.Meanwhile,philosophy is the science of sciences;it’s the basic theory and grounded hypothesis of world.It can be defined as both theory 'origin',and cognitive pilot of auditing.This paper,based on the concept and research methodology of audit philosophy,first introduce the foreign experiences including macro-level audit concept and micro-level audit technique,then deeply discuss by putting them into the framework of audit 'world view' and 'methodology'.The main objective is to give an enlightenment and guidance for future audit development in China.
出处
《学术界》
CSSCI
北大核心
2012年第11期222-230,288,共9页
Academics
基金
南京大学国际化会计学博士生项目(IAPHD)资助
关键词
审计理念
审计方法
审计哲学
国家审计
audit concept
audit methodology
audit philosophy
state audit
