试论审计政策与审计决策的相关性

审计政策决策过程中要发挥“企业家精神”，审计政策的制订要遵循审计规律和决策规律等“内在制序”。审计政策能够在全社会得到理解尊重并贯彻执行的逻辑力量在于：公共受托责任观念赋予了审计在国家制度中的道德合理性，而其合法性即人民授予的审计监督权完整的体现了人民或国家的意志。

Relevance of Audit Policy and Audit Decisions

During decision-making process of audit policy, ＆quot;entrepreneurial spirit＆quot; is needed. Formulation of audit policy and decision-making to follow the rule of law, such as audits ＆quot;internal system of order＆quot;. The logic of audit policies can be understood, respected and implement in the whole society lies in： the concept of public accountability in national systems au-dit gives moral rationality, and its legitimacy, that the people granted the right to audit and supervision, it＆#39;s complete reflect-ing the will of the people or the country.