奚玉书审计法思想初探

On Xi Yushu's Thought of Audit Law

奚玉书有着良好的家庭教育与法科学习背景,他幼小的心灵里种下了“公平正义”及“热爱人民”的种子。经过东吴法学院的学习之后,他对法律有了实质性的把握与观念层面的提升。在会计师行业,他坚定践行公平理念,贯彻法治精神,认为会计师必须具备法律素养。他对审计制度有独到理解,认为会计师不但要把握审计规范,而且要熟悉审计程序,方能在具体工作中娴熟处理案件,发挥审计对经济发展的鉴证和监督作用,更好地为投资者保驾护航。

Grew up with a good family education and law learning,Xi has sowed the seeds of"fairness and justice"and"loving the people"when he was young.Academic life in Soochow Law School equipped him with a substantial grasp of law and improved his cognition.As an accountant,he firmly practiced fairness and the spirit of the laws,believing that accountants must have legal literacy.He has a unique understanding of the audit system and believes that only when accountants be proficient in the audit standards and be familiar with the audit procedures,can they skillfully deal with cases,give full play to the role of audit in the identification and supervision of economic development so that better protect investors.