审计心理学研究的意义、特点及发展趋势

随着我国审计工作逐步走上科学化、制度化、规范化和法制化轨道,审计学科研究将日臻完善。审计心理学作为一门综合性的边缘学科是现代审计学科发展的必然趋势。通过对审计心理学产生的意义的介绍,分析了审计心理学与其他学科的关系,并提出了审计心理学的显著特点,在此基础上对审计心理学的未来发展进行了展望。

The Significance, Features and Trend of Auditing Psychology

With China's auditing going into the track of legality,system and standardization,the science of auditing becomes more mature. Auditing psychology,as a comprehensive frontier science,will become the trend of development of modern auditing. This paper first introduces some significance of auditing psychology and analyzes its relationship with other disciplines,and then explores some outstanding features of this new subject and finally looks forward its future developments of the subject.