西方审计学科理论和课程的发展及启示

Development of Western Audit Discipline Theory and Curriculum and Its Implications

西方审计学科理论和课程的萌芽和发展较早,深入挖掘其规律,总结相关经验教训,对我国现阶段的审计学科建设和课程改革都具有十分积极的借鉴意义。通过分析西方审计发展史发现,西方审计实践引发了审计学科理论的萌芽及发展,学科理论据此可划分为理论开端、基础理论发展成熟、实用主义理论发展三个阶段;西方审计实践与学科理论共同影响了审计课程的设置,审计课程的发展及调整情况相应也可划分为课程开端、调整完善、新时期特征三个各具特点的阶段。通过上述分析还发现,西方的大学极少设置审计学专业,公司及审计学会对于审计行业有较大影响。认识这些规律有助于增强对我国审计学科尤其是国家审计学科建设的信心,并促进大学审计课程教育的改革。

Study on the development rules and experience of western audit discipline theory and curriculum is help- ful to the current audit discipline development and curriculum reform in China. Western countries＇ audit practice drove the emergence and development of audit discipline theory, which can be divided into three stages-beginning of theory, basic concept development, pragmatism theory development; western audit practice, together with the discipline theory development, accelerates the setup of audit curriculum, of which development and adjustment can also be divided into three stages-beginning of curriculum, adjustment and improvement, and features in the new era. The above analysis also shows that western universities rarely set an auditing major, while companies and audit associations have a great influence on the audit profession. Recognizing these rules will help strengthen the eonfi- dence of the audit of audit education discipline, especially the national audit discipline development in China, and promote the reform in universities.