试论我国独立审计目标体系的构建

审计作为特定历史环境下的产物,其目标必然受到各种因素的影响和制约,并且随着这些因素的发展变化而发生改变,在不同的时期、不同的环境中,审计目标具有不同的特征。本文分析了我国独立审计总目标存在的问题,并在分析我国审计目标影响因素现状的基础上提出修订建议。

Auditing is the outcome of the special historical environment, the object of which is effected and restricted by various factors and changes with these factors . The characteristic of the auditing object is different in different periods and different environment. This article analyses the existing question of the object of the independence auditing, and makes the editing suggestions on the basis of the analyses of the factors which affected the auditing object in China.