| 审计理论的受托经济责任探微 |
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| 引用本文： | 郭继民,张亚文,迟桂华. 审计理论的受托经济责任探微[J]. 吉林师范大学学报, 2005, 33(3): 39-41 |
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| 作者姓名： | 郭继民 张亚文 迟桂华 |
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| 作者单位： | 牡丹江医学院卫生经济管理学院 黑龙江牡丹江157011(郭继民，张亚文)，牡丹江医学院卫生经济管理学院 黑龙江牡丹江157011(迟桂华) |
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| 摘 要： | 受托经济责任与审计是“血肉”相连的。受托经济责任(accountability)是审计的根本动因;受托经济责任是审计的基本前提,是审计假设体系第一层次的假设;评价受托经济责任是审计的总体目标;受托经济责任关系要求审计具有独立性和权威性的本质特征;受托经济责任内容随着人类社会经济发展不断的从简单到复杂扩展,它推动着审计的基本模式从账表导向审计发展到系统导向审计,并朝风险导向审计方向发展。
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| 关 键 词： | 受托经济责任 审计动因 审计假设 审计目标 审计模式 |
| 文章编号： | 1007-5674(2005)03-0039-03 |
| 修稿时间： | 2005-04-27 |
Probing into the Accountalility of the Auditing Theory |
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| GUO Ji-min,ZHANG Ya-wen,CHI Gui-hua. Probing into the Accountalility of the Auditing Theory[J]. Jilin Normal University JOurnal:Humanities & Social Science Edition, 2005, 33(3): 39-41 |
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| Authors: | GUO Ji-min ZHANG Ya-wen CHI Gui-hua |
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| Abstract: | The accountability is closely related to audit.Ard the former is the basic motiue and premise of the latter.The accoun tability is the supposition of the first level in the auditing supposition system.To evaluate the accountability is the general target of auditing.The relationship of accountability demands that audit should own the independent and authorative essential characteristic.The accoun tability has developed from the simple to the complicative development which ha promoted the basic form of auditing to develop from the simple to the complicative development which has promoted the basic form of auditing to develop from account direction the system direction,it the risk direction. |
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| Keywords: | accountabity the auditing motive the auditing supposition auditing target auditing system |
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