论审计目的

Author's Biographical Nites

审计目的包括直接目的和终极目的两部分。直接目的体现的是不同审计信息使用者直接的需求动机,而终极目的则是撇开具体的审计信息使用者,从社会经济权责结构的整体考察而形成的人们对审计需求的动机。审计的直接目的是降低信息风险,终极目的是维护经济秩序。

Auditing purpise inchudes two parts which are direct purpose and ultimate purpose.Direct purpose reflects the direct demanding motions of different auditing information users,while ultimate purpodse obsetves ,without different auditing information users,the people's demanding motiong motions for auditing which is oased or the structure of social economic piwer and responsibility as awhole Auditing direct purpose is decreasing the risk of infkrmation and ultimate purpose is safeguarding ecinimic order.