审计理论基础的选择和确认

Selection and Confirmation of the Theoretical Basis of Audit

审计理论基础的确认对于审计学科体系的构建有着举足轻重的作用。审计的产生离不开经济管理的发展,二者不仅在学科上存在交叉性,而且经济管理还能够体现审计的本质特征。

The confirmation of the theoretical basis of Audit plays a key role in the construction of audit system. Arising of Audit relies on the development of the economic management. They are interdisciplinary subjects. What＇s more, the economic management can reflect the essential characteristics of audit.