中、美、英三国审计理念的比较研究

A Comparison of Audit Ideas within China,Great Britain and The United States

审计理念是指在一定的社会环境条件下,审计为达到其目标、实现其职能而对社会所产生的价值判断。它既是审计实践的理论升华,也是一种制度安排。审计理念广泛存在于审计工作过程中,并且对审计工作有着深刻的影响。文章围绕审计理念的制度安排问题,对中、英、美三国审计理念的认知状况和法规影响展开对比分析,并进一步研究了我国现阶段对审计理念的定位及认知程度,旨在探索一种具有中国特色的审计理念路子。

Audit idea is a value judgment to the society made by audit when it achieved its purpose and function under the certain social environment.It is not only a theoretical improvement of audit practice,but a system arrangement.Audit idea lies in the audit work,which,in turn,affects the audit work deeply.Around the arrangement of audit idea,this paper makes a comparison on the cognitive situation and lawful effects within China,Great Britain and the United States,and studies the orientation and cognitive degree of our present audit idea in order to probe a kind of audit idea with Chinese characteristics.