试论简易审计程序的理论基础
发布时间：2018-07-31 18:04
【摘要】：审计程序是保证实现审计目标的手段,是确定审计方法的前提。确立简易审计程序是当前审计机关所面临的审计环境的客观要求,同时也有着一定的理论基础。笔者认为,简易审计程序的理论基础包括:矛盾特殊性理论、程序正义理论、效率理论。
[Abstract]:The audit procedure is the means to ensure the realization of the audit objective and the premise to determine the audit method. Establishing the simple audit procedure is the objective requirement of the audit environment that the audit institutions are facing at present, and it also has certain theoretical foundation at the same time. The author believes that the theoretical basis of the summary audit procedure includes: contradiction particularity theory, procedural justice theory, efficiency theory.
【作者单位】： 江西财经大学会计学院;安徽财经大学;
【分类号】：F239.1
，
本文编号：2156398
[Abstract]:The audit procedure is the means to ensure the realization of the audit objective and the premise to determine the audit method. Establishing the simple audit procedure is the objective requirement of the audit environment that the audit institutions are facing at present, and it also has certain theoretical foundation at the same time. The author believes that the theoretical basis of the summary audit procedure includes: contradiction particularity theory, procedural justice theory, efficiency theory.
【作者单位】： 江西财经大学会计学院;安徽财经大学;
【分类号】：F239.1
，
本文编号：2156398
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