审计学革命——从物本审计到人本审计

Audit Revolution——a shift in objects-centered audit to people-centered audit

从物本主义到人本主义已成为当代思维方式的主流,审计学理应顺应这种潮流的发展,对过去物本审计展开批判,确立以人及其行为为中心和根本的审计观,并构建全新的人本审计理论体系和实践模式,全面完成受托责任,实现审计事业的新飞跃。

There is a shift of mainstream thinking in audit, from objects centered to people centered. Audit should develop with and be relevant to changing trends. Study of audit should examine the audit theories of the past and assess the perspective of new theoretical system of people-centered audit. The author believes revolution of audit means changes that have essential breakthrough and profound significance to the development of audit theory and practice, which include innovation of audit theory, evolution of audit mode, upgrade of audit methodology and techniques, expansion of audit application area, etc. It is mainly marked by production of famous audit works, foundation of audit organization, normalization of auditing standards, emerging of many audit experts, etc. Every audit revolution is actually a leap of audit theory as well as a breakthrough of audit essence.