审计信息系统论--对审计本质的另一种探讨

审计从本质上讲是一个信息系统，审计的本质目标在于客观公正地为受托责任关系双方提供判断是否继续这种关系的信息依据。为了达到此目标，审计信息应具有相应的质量特征。审计信息系统论可以为计算机审计提供理论基础。

Audit Information System Theory--a new approach to audit essence

Audit essence is a kind of information system whose target is to supply information proof to judge impersonally and fairly whether both sides of bailees maintain responsibility connection. To get to such a target, audit information should be characterized by its quality essence. This audit information system supplies theoretical basis for computer audit.