多维审计概念的哲学原理

The Philosophical Principle of Multiple Dimensional Auditing

本文通过对不同历史时期、不同文化背景、不同角度和层面上审计的定义、职能和分类的不同观点的评述，勾勒出一幅可以帮助人们从多角度、多层次观察、认识和理解审计的立体画面，阐明了审计概念的多维性，同时也揭示出研究和认识事物的基本原则──辩证法原则。

in order to fully utilize the auditing, it is necessary to totally understand the detailconcept of the auditing and familiarize with its theory. This paper discusses the definition,performance and classification of auditing in different time, different culture and differentunderstanding ways. It gives out a detail description of auditing from different ways and givesan multiple dimensional illustration of auditing. At the same time, it makes out a basic principlefor studying and understanding the object.