对真实性审计几个理论问题的认识

Study the Theory of Reality Auditing

在目前特定审计环境下 ,国家审计署提出了真实性审计。对审计基本职能的再认识 ,真实、合法、有效三者之间的关系 ,真实性审计与稽查特派员稽查工作之关系以及真实性审计与民间审计年报审验之关系等方面 ,论述了真实性审计的理论基础、现实意义 ,以及如何理顺真实性审计与其他相关方面关系 。

Under the current special auditing environment, the reality auditing has been put forward by the National Audit Office ( NAO ). This paper studies the fundamental function of auditing; the relationship among reality, legality and effectiveness, between the reality and the work of special inspectors and between the reality auditing and annual report auditing of public accounting.