再论民间审计产生的动因

A Re - review on Motivation of Evolution of Non - governmental Audit

审计理论界所公认的审计产生的原因是由于受托经济责任关系形成,基于经济监督的需要而产生的。这个立论值得商榷。审计的产生不是经济监督的需要,而是查错揭弊的需要。

It is generally recognized in the field of theoretical audit that audit was evolved from the relationship of trusted economic responsibilities on the basis of the demand of economic supervision. This conclusion, the author begs to differ, should be open to discussion. The ultimate reason originates not in the demand of supervision but in the exposition errors and faults.