审计本质的“经济评价论”

关于审计本质,其演变的观点主要有“查账论”、“过程论”、“经济监督论”、“经济控制论”等,这些观点都有其产生和存在的背景。但只从一个侧面回答了审计的一些作用和职能,没有突出现代审计的全面本质特征。本文提出了审计本质应该是“经济评价论”,以此才能深入全面地反映审计的本质。

The "Economic Evaluation Theory "of Audit Essential

There are mainly four ideas about the audit essential: "audit theory", "process theory", "economic supervising theory" and "economic controlling theory" . all these ideas have their own reasons and backgrounds. but each of them only answeres the audit functions in profile and cannot explain the general character of essence. For the purpose of reflecting audit essence generally, and analyzing audit profoundly and comprehensively, we bring forward that the audit essence is "economic evaluation theory".