从“Audit”的误译重新审视审计本质和审计分类——由审计署审计报告和五年规划想到的

A Redefinition of Audit's Essence and Classification on the Analysis of Misinterpretation ——From CNAO's Auditing Report and Five-year Program

2003年年中,审计署以前所未有的广度和深度披露了审计报告并公布了五年规划,在全国范围内掀起了一场审计风暴,触发了人们对审计本质与审计分类的重新定位和深入思考。本文正是以此为契机,从对Audit的误译入手,追本溯源,探因究理,以期对审计定位和发展趋势进行一种崭新的理论探索。

In the middle of 2003,National Audit office proclaimed the Audit Report and the Five-year Program to an unprecedented depth and width, which has surged an audit storm throughout the whole country and has sprung reorientation and thorough-consideration of audit essence and classification. The essay just takes this chance,begins with misinterpretation of Audit and expects carrying out a theoretic research of audit orientation and developing trend.