审计准则国际化的经济学分析

Economic Analysis of Auditing Standards Internationalization

审计准则是一种制度，审计准则国际化是制度变迁的过程。本文试采用经济学中的制度变迁理论来分析审计准则国际化，具体涉及变迁主体、外部利润的来源、变迁发生的前提条件、变迁的类型。最后结合我国情况提出我们应该积极应对审计准则国际化。

Auditing standards is an institution. Auditing standards internationalization means institution transition. This paper focuses on the analysis of auditing standards internationalization, using the institution transition theory. Economic analysis focuses on the entity, precondition, type of institution transition, and outsourcing profit. We should deal with auditing standards internationalization actively.