论审计创新

本文介绍了中外有关“审计”的不同定义,概括出不同审计定义中的相同关键词——独立、审查(检查)。介绍了创新理论及对当今经济社会的深刻影响,认为审计创新理论应包括审计技术和方法、审计教育、审计知识、审计体制创新等,并提出思维创新是一切审计创新源泉的观点。

Audit Innovation Theory

The article introduced different definitions of audit which given by Chinese and foreign countries' audit organizations and generalize the same audit-Independence, Review(Inspection). From the introduction of innovative theories.and the impacts that it brings to the world, then the audit innovation, the author considers that the audit should include innovative theoretical and methodological innovations audit techniques.audit education innovation, audit knowledge innovation, institutional audit. Finally, the authors propose innovative thinking innovation is the source of all audit.