中国古代审计方法方式考论

Study on the Ancient Chinese Audit Methodologies and Approaches

中国古代审计方法主要有查账法、查询法、比较分析法、详查法、抽查法等,审计方式主要有就地审计和送达审计,定期审计和不定期审计,以及事前审计、同时审计和事后审计等。从总体上看,古代审计方法方式还是较完备的,并与经济水平相适应,在审计工作中发挥了应有的作用。综观古代审计方法、方式发展,可见社会经济的发展和政府对国家财经活动监督的需要是审计方法、方式进步的主要驱动力,而古代审计方法、方式的进步是审计发展的重要标志。其对当代的启迪是:目前,全球正在逐渐步入知识经济、信息化和网络化时代,审计方法、方式必须与时俱进,开拓创新,跟上时代的步伐,以应对知识经济、信息化和网络化大数据对审计的挑战。

The ancient Chinese audit methodologies mainly include auditing, query, comparative analysis, intensive investigation and sampling. The audit approaches can be mainly divided into on-site audit, audit after delivery, regular audit, irregular audit as well as ex ante audit methodologies and approaches are sound, An overview of the ancient audit methodologies audit, concurrent audit, ex post audit, etc. In general, the ancient adapted to the feudal economy, and played the proper role in audit. and approaches shows that the social and economic development and the feudal government＇ s need for the supervision on national financial and economic activities were the major driving force for the progress in audit methodologies and approaches. In addition, the progress in audit methodologies and approaches was an important symbol in the history of audit. At present, the global world gradually enters into the era of knowledge economy, information technology, internet and big data. Therefore, the audit methodologies and approaches must keep up with the pace of the times and make explorations and innovations to deal with the challenges accordingly.