会计与审计：理论渊源与发展路径

Accounting and auditing： Theory origin and development path

会计与审计总是如影相随，20世纪50年代管理会计兴起的同时，管理审计也开始萌芽。现在看来，会计与审计发展的根本动因是受托责任，两者的终极目标是价值增值，财务会计和管理会计的融合是大势所趋，最终走向以价值链会计为核心的“泛会计”；财务审计和管理审计同样走向融合，最终走向以风险和治理为导向的增值审计。

Accounting and auditing always go hand in hand. In 1950s, with the rise of management accounting, management audit began to grow. The fundamental motivation of development of accounting and auditing is accountability, and both the ultimate goal is to value added. Financial accounting and management accounting integration is a general trend, towards to ＂pan-accounting＂, for the core of the value chain accounting. Financial audit and management audit are also moving toward integration and ultimately towards risk and governance-oriented value-added auditing.