以科学发展观为指导推进审计理论创新

Promoting the Innovations of Audit Theory under the Guidance of the Concept of Scientific Development

科学发展观是推进审计理论创新的重要理论与思想武器。本文以科学发展观为指导,探讨了审计理论创新发展的双重逻辑选择以及构建多元化的审计理论结构体系,同时提出了推进审计理论创新的四种可能路径。

The concept of scientific development is an important set of theory and idealistic weapon to promote the innovation of audit theory. This study discusses the dual logic choices of the innovation of audit theory and how to construct the framework of multicomponent audit theory. Thus, the authors put forward four possible ways to promote innovation of audit theory.