目标导向审计理论体系刍议

“审计目标导向”存在着广泛的实践基础与可靠的科学依据。审计目标导向下不同表现形式的审计理论体系(审计对象分野的审计理论体系、审计职能分野的审计理论体系和统一的审计理论体系 )具有客观性 ,审计界应当站在审计科学发展的最高立场上 ,建立适合国家审计、民间审计和内部审计以及财务审计、绩效审计的统一的审计理论体系

An Analysis on Objective-Oriented Auditing Theoretical System

In the "Auditing Objective Orientation", there is an extensive practical foundation and reliable scientific basis. Under the auditing objective orientation, the auditing theoretical system in different expression forms (the auditing theoretical system in terms of auditing objects, auditing theoretical system in terms of auditing functions and the uniform auditing theoretical system) has its objectivity. As a result, it is necessary for the auditing circle, to establish, at the highest standpoint for the development of auditing science, the uniform auditing theoretical system appropriate for national auditing, civil auditing, inner auditing, financial auditing and performance auditing.