论审计概念体系的构建

审计概念体系是构建审计理论结构的基石,在审计理论结构中占有非常重要的地位。理想审计概念体系应具备的特征有:审计概念的构成要素应当能够从审计本质出发推导或再现出来;该体系一经形成,应可以采用逻辑推理的方法从中推导出审计实务中可以遵循的具体规则、标准、程序和方法;审计概念之间应有密切的联系,并形成不同层次密切结合的系统结构。从审计本质出发,以分析审计的特殊矛盾为主线,全新的审计概念体系应由核心概念和派生概念构成。核心概念包括独立性、职业谨慎、职业道德、审计证据、审计标准、审计测试、审计意见,派生概念包括专业胜任能力、重要性、审计风险、审计责任、公允表达。

On the Construction of Audit Concept System

Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system. The article has summarized the research accomplishment of forefathers and has discussed the characteristics that ideal audit concept system should have: the essential factors of audit concept should be derived from the audit essence; by means of logical inference methods, the system can infer the rules, standards, programs and methods that can be followed in the audit practice; there is a close relation between audit concepts forming a system structure of different but interrelated levels. At last, taking the audit essence as the starting point and the analysis of special contradiction of audit as the motif, this article constructs a new audit concept system. This brand-new system includes core audit concepts and derived audit concepts. The core audit concepts include independence, professional circumspection, professional ethics, audit evidence, audit standard, audit test, and audit opinion. The derived audit concepts include professional competence, audit materiality, audit risk, audit responsibility and fair expression.