从审计历史的延革看审计发展的趋势

On the Development Tendency of Audit from the Aspect of Audit History

去年的一场审计风暴,让人们对审计工作有了不同程度的了解。但是,要了解审计必须了解审计的历史。文章从审计目标的产生及发展历史着手,对中西审计产生及发展的过程作了系统阐述。

Last year＇s audit storm made people have different understanding about audit. However, to understand audit, we must firstly understand the history of audit. This paper begins from the origin of audit goal and its development, and then illustrates in detail the origin and development of the Chinese and Western audit.