| 试论审计的学科地位 |
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| 引用本文： | 刘华.试论审计的学科地位[J].上海市经济管理干部学院学报,2004,2(3):55-59. |
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| 作者姓名： | 刘华 |
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| 作者单位： | 上海财经大学,上海,200433 |
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| 摘 要： | 本文用规范研究的方法,深入剖析审计学科与审计职业、审计学与会计学以及审计学与科学之间的关系。审计职业化发展离不开审计学科建设提供的强力支撑,审计完全有资格成为一门独立的学科,并在科学殿堂中拥有一席之地。
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| 关 键 词： | 审计学科 审计职业 会计学 科学 |
| 文章编号： | 1672-3988(2004)0046-05 |
| 修稿时间： | 2003年12月22 |
The statement about the subject status of auditing |
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| Liu Hua.The statement about the subject status of auditing[J].Journal of Shanghai Economic Management College,2004,2(3):55-59. |
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| Authors: | Liu Hua |
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| Abstract: | This paper using the normative research approach analyzes the relationship between audit subject
and audit profession, auditing and accounting as well as auditing and science. The author draws the fol-
lowing conclusions: All in all, the professional development of auditing need the powerful support of audit
subject's construction, and audit is qualified as an independent subject. |
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| Keywords: | audit subject audit profession accounting science |
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