论现代审计的基本特征与我国审计的发展方向

On the Basic Features of Modern Audit and the Direction of the Development of China's Audit

本世纪四十年代后期,随着战后世界经济的复苏和繁荣,审计跨入了一个新的发展阶段。现代的审计较之传统的审计,不论在审计范围、审计时间、审计职能和审计层次上,还是在审计方法,审计技术和审计职业规范和审计业务上都有了新的发展。笔者认为,在我国治理整顿、深化改革、发展经济的新形势下,把握现代审计发展的基本特征。

The author of this article holds that under the new situation of restructuring and consolidating Chinas National Economy, deepening reforms and developing economy, it is of great benefit for us to grasp the basic features of modern audit development,to strengthen and improve the work of audit and thereby to promote the development of China's audit business. This article discusses some basic features of modern audit in light of the development of China's audit business.