目标导向审计研究

本文认为,审计导向模式的发展演变是审计社会需求和审计目标发展的必然结果,审计目标体现了审计内在的逻辑性。审计的最终目标是评价受托经管责任的履行情况,在审计目标的指引下,可以解决现行审计的理论和实践问题。

Research on Objective-Oriented Auditing

The author considers that the development of auditing orient model is the result of social necessity and the development of auditing objective. Auditing objective reflects the internal logicality of audit. The ultimate objective of audit is to evaluate the performance of the responsibility. Under the guidance of auditing objective, the problem of auditing practice and theory can be solved.