审计职能的分层论——兼评审计职能主流说

On Classification of the Auditing Functions——Evaluating the Mainstream of the Auditing Functions

审计职能中的审计是指审计一般而非审计特殊 ,以往的审计职能理论研究大都脱离了这一前提 ,致使问题丛生。本文从审计一般出发 ,结合审计本质理论的研究成果 ,认为审计具有责任监督和责任鉴证两个职能 ,并且认为审计的这两个职能并非处于同一层次。至于责任评价 ,本文认为其既已包含在责任鉴证之中 ,因而没有必要将其单独作为审计的一个职能。

Audit in the auditing functions refers to general audit, not particular audit. Most of the previous researches on the auditing functions strayed from this premise, and thus aroused many problems. This article sets the research start point at the general audit, combines the achievements in the field of audit nature's researches, and concludes that audit carries 2 functions as monitor responsibility and verification responsibility, and that these 2 functions aren't at the same level. As for the evaluation responsibility, the article prefers to including it into the verification responsibility, and so there is no need singling it out as a audit function.