论审计理论的逻辑起点

Discuss on logic base of auditing theory

审计理论逻辑起点应是审计理论体系中最基本、最概括、最简明的一个理论范畴 ;它必须能联系审计理论与审计实践 ,它能推导论证所有其他相关的审计理论范畴。审计理论的逻辑起点可以是多元的 ,审计环境与审计本质共同决定了审计目标 ,二者有“汇合点” ,因而共同构成审计理论的逻辑起点。

Logic base of auditing theory, a connection between auditing theory and auditing practice, is a basic academic category that can demonstrate other relative auditing conceptions. Logic base of auditing theory holds more than one headspring. Auditing circumstance & auditing essence determine auditing objective so to construct the logic base of auditing theory together.