审计理论框架新论

A New Discussion of the Theoretical Framework for Auditing

信息认证既是审计活动的历史起点,也是审计理论框架构建的逻辑起点。以信息认证为逻辑起点,审计理论框架由信息认证、审计本质、审计目标、审计假设、审计准则等要素组成。审计基本理论框架的深入研究,可以避免审计实践的盲目性、无序性,大大减少注册会计师审计的执业风险和与注册会计师有牵连的会计舞弊案件的发生,维护资本市场的正常秩序,促进社会主义市场经济的健康发展。

Message authentication is not only the historical starting point of auditing practice, but also the logical starting point of building theoretical framework for auditing. The theoretical framework for auditing consists of message authentication, audit essence, auditing objective, audit hypothesis, and auditing standard, etc.. The blindness and disorder can be avoided through the intensive study of the theoretical framework for auditing. The professional risk of auditing of CPA and the accounting fraud cases in connection with CPA can also be reduced. And this study also helps to safeguard the normal order of the capital market and to promote the socialist market economy to develop healthily.