审计本质的再认识

审计本质亦称审计属性或审计性质 ,旨在回答“审计是什么”的问题。纵观世界审计史 ,人们对审计本质的计识大致有查帐论、过程论、经济监督论三种基本观点。本文在分析上述三种基本观点的基础上 ,从系统论和控制论的视角去探讨审计的本质 ,认为审计是一个独立的经济控制系统。

Re-recognition of Auditing Nature

Auditing nature can also be called auditing atribute or auditing quality.If so called,the purpose of it is to answer the question of "What is auditing".Reviewing the auditing history,people have confined their recognition to check account theory,process oriented theory,and economic supervision theory.On the analysis of the above this article,from the viewpoint of systematicness and cybernetics,deals with the nature of audit and points that audit is a separate economic controlling system.