审计的发展方向——公司治理导向审计

Direction of Auditing——Corporate Governance-oriented Auditing

通过分析审计发展的过程,始终抓住其作为受托经济责任发展的实质,以图解的方式直观的反映出审计的发展方向——公司治理导向审计的合理性。公司治理导向审计是结合公司治理框架(包括内部控制,内部审计等)进行的外部审计,是对"行为"的审计。审计的发展印证了从"对行为的审计"到"对会计信息的审计"再到"行为的审计"的回归,即公司治理导向审计是审计的回归。

This paper analyzes the development of auditing, emphasizes its accountability, and reflects intuitively its development direction corporate governance orientation. Corporate governance - oriented auditing in connection with the corporate governance framework which includes internal control, internal auditing, etc. , is external auditing （conduct auditing）. The development of auditing also confirms auditing development from ＂conduct auditing＂ to ＂auditing of the accounting information＂ and then back to ＂conduct the audit＂ again. That＇s to say, corporate governance - oriented auditing is the return of auditing.