刍议审计理论体系研究的逻辑起点

A Primary Discussion about the Logic Starting Point of the Research on Auditing Theory System

在评述关于审计理论体系研究逻辑起点的几种不同观点的基础上 。

On the basis of discussing and comparing different opinions on the logic starting point of the systematic research of auditing theory, this article puts forward that the auditing environment should be used as the logic starting point