摘要
近年,会计造假及审计失效现象日益突出,有关审计及审计法的讨论已成为经济学界和法学界关注的一大热点。本文从审计制度的一般原理、审计制度的历史演变和审计立法的发展动态三方面分析目前理论界的研究状况,并提出建议。
In recent years, more and more accountant cheating and ineffective auditing appear, which leads to a heated discussion in economists and laws on audit legislation This paper focuses upon the general principles of audit,the history and development of audit system,and the trend of relevant legislation, intended to summarize and evaluate the existing theoretical frameworks on audit
出处
《重庆大学学报（社会科学版）》
2003年第4期102-107,共6页
Journal of Chongqing University(Social Science Edition)
