| 中国审计学会审计教育分会首届审计教授论坛综述 |
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| 引用本文： | 王素梅,李兆东.中国审计学会审计教育分会首届审计教授论坛综述[J].审计与经济研究,2012(2):110-112. |
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| 作者姓名： | 王素梅 李兆东 |
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| 作者单位： | 南京审计学院国际审计学院 |
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| 摘 要： | 在我国,构建具有中国特色的政府审计理论框架是一项反复被提出但始终未真正完成的任务。政府审计理论是支撑政府审计事业科学、持续发展的基础,与此同时,强化审计人员能力是从专业技能上保障政府审计质量的根本,因此应尽快建立起科学的审计教育体系,提高政府审计人员的执业能力。
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| 关 键 词： | 国家审计 政府审计 审计理论框架 审计高等教育 审计动因 审计本质 |
A Survery of the First Audi Professors Forum of Audit Education Session of China Audit Association |
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| WANG Sumei,LI Zhaodong.A Survery of the First Audi Professors Forum of Audit Education Session of China Audit Association[J].Economy & Audit Study,2012(2):110-112. |
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| Authors: | WANG Sumei LI Zhaodong |
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| Institution: | (School of International Auditing,Nanjing Audit University,Nanjing 211815,China) |
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| Abstract: | Constructing a theoretical framework of government audit with Chinese characteristics is an urgent task that needs to be accomplished.The government audit theory is the foundation that makes it possible for the cause of government audit to de-velop scientifically and sustainably.Meanwhile,constructing an army of competen auditors is a professional guarantee for the quality of audit.Therefore,it is a must to build up a scientific system of audit education in order to improve the performance of government auditors. |
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| Keywords: | state audit government audit audit theory frame work audit higher education audit motivation audit essence |
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