审计学科应当是法学学科门类中独立的一级学科

The Audit Discipline Should Be An Independent First-Level Discipline under the Disciplines of Law

审计学目前是管理学门类工商管理一级学科下会计学二级学科所属的三级学科,这种学科定位明显不符合审计学的学科属性,尤其是无法包容国家审计的内涵。从审计的三大类型:国家审计、内部审计和社会审计来说,审计是法治国家和法治社会建设的重要工具,应属法学学科门类,但又显然不能归属于法学门类的任何一级学科。因此,审计学是有独立研究对象的法学门类的一级学科,即法学门类的第7个一级学科。

Auditing is currently the third-level discipline under the first-level business administration disciplines in the man- agement category, but this disciplinary orientation obviously does not meet the subject attribute of auditing. According to its objects of study, audit can be classified into three types ： state audit, internal audit and social audit, which is an important tool for the construction of a country and society under the rule of law, and it cannot be classified into any category disciplines of law, therefore, it is a first-level discipline with independent objects of study in legal disciplines, namely, the seventh first-lev- el discipline, including the four secondary disciplines： state audit, internal audit, social audit and audit techniques and meth- ods.