人本审计的几个基础问题探讨

环境的日新月异，审计理念、内容、原则、程序等都发生着适时的变化。进入21世纪后，人的价值得到全方位的关注，促使我们思考人本审计学的建立。人本审计是以人及人的行为为中心、为根本的审计，是相对于物本审计来说。本文以“人一行为一审计”为主线，结合以人为本的人本思想对人本审计的概念、产生的社会背景、理论基础等进行探索性分析。

On Several Fundamental Issues of Human-centered Auditing

With the environment changing, concept, content, principle, procedure of audit are also changing. In the 21st century, human value has become a focus of attention, which prompts us to consider the establishment of human- centered auditing. Compared with material-centered auditing, human-centered auditing focuses on human and human behavior. With ＂human- behavior- audit＂ as the main line, the authors explore the concept, social background and theoretical basis of human-centered auditing according to ＂human-centered＂ thought.