| 审计模式演进的经济学分析 |
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| 引用本文： | 王冲,谢雅璐. 审计模式演进的经济学分析[J]. 现代会计与审计, 2009, 5(3): 41-46 |
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| 作者姓名： | 王冲 谢雅璐 |
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| 作者单位： | 厦门大学会计系,福建厦门361005 |
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| 摘 要： | 审计模式的演进表明了审计的发展方向，研究审计模式的转变对于中国社会经济的发展具有重大的现实意义。本文从经济学角度分析注册会计师行业的实质，并对审计模式演进的背景和特点进行了回顾。提出了审计模式的内在演进原因。
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| 关 键 词： | 审计模式 演进 经济学 |
Economic analysis on audit approach evolution |
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| WANG Chong,XIE Ya-lu. Economic analysis on audit approach evolution[J]. Journal of Modern Accounting and Auditing, 2009, 5(3): 41-46 |
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| Authors: | WANG Chong XIE Ya-lu |
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| Affiliation: | WANG Chong, XIE Ya-lu |
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| Abstract: | The audit approach evolution responded the audit development direction. The research audit approach transformation has the significant practical significance regarding to china. This article from economic angle analysis chartered accountant profession essence, to audited the approach the evolution background and the characteristic has carried on the review, and proposed the audit approach intrinsic evolution reason. |
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| Keywords: | audit approach evolution economic |
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