论审计动因

On the Auditing Reason

审计动因的研究主要是探讨社会经济发展为什么需要审计。关于审计的动因,在不同的历史发展时期,由于人们对审计的认识以及审计规律的凸现程度不同,形成了不同的观点。目前,理论界对审计动因的认识也逐渐趋向于受托责任。但受托责任观仍有不完善之处。审计产生的动因是降低信息风险。

The research of auditing reason is mainly to discuss why social economic development needs auditing. Because people are different to understand that is audited and degree of showing especially of the auditing law, the reason that is audited, in different historical developing periods, has formed different views. At present, the understanding that audit the reason of theory circle trends to be commissioned responsibility gradually too. But commission the responsibility view and still have places not perfect. Auditing reason reduce the information risk to derive.