试论社会经济对审计的影响

Opinions on social economic influence upon audit

经济发展是审计产生、发展的动力源。一定时期社会经济发展水平及其运行机制对审计目标、审计模式、审计对象、审计职能和审计方法程序都会产生直接或间接的影响。可以说 ,经济发展决定着审计的发展方向和趋势。但是 ,审计也并非完全被动地受制于经济的发展 ,审计自身的完善与创新 。

Economic development is the motive force of the emergence and development of audit.In a certain period,the development and moving system of social economy always have direct or indirect influence upon auditing aim,auditing model、auditing object、auditing function and auditing order.It would be proper to say that economic development determines the developing direction and tendency of audit However,audit is not always totally and passively restricted by economic development, the pefection and innovation of audit also have an unneglectable influence upon economic developement. [