关于审计目的与审计目标的探讨

A Probe into the Aims and Objectives of Auditing

审计目的与审计目标是两个不同的概念,审计目标是审计目的的具体化,而审计具体目标则是审计目标的具体化,三者必须正确加以区分,否则不利于对审计理论进行正确理解和深入研究。

Auditing aim and objective are two different concepts, the latter being the concretization of the former. And the concretization of the latter is auditing specific aims. These three concepts must be clarified to ensure correct understanding and research of auditing theories.