评《审计理论》
发布时间:2018-07-10 11:03
本文选题:审计理论 + 历史演进 ; 参考:《会计之友(中旬刊)》2010年11期
【摘要】:正20世纪60年代,莫茨和夏拉夫《审计哲学》的出版标志着审计学界开始系统研究审计基本理论问题。经过半个世纪的发展,审计理论界百家争鸣,成果丰硕。为了翔实分析与跟踪反映审计理论的历史演进和新近发展
[Abstract]:In the 1960s, the publication of Mortz and Sharaf's philosophy of auditing marked the beginning of systematic research on the basic theory of auditing in the field of auditing. After half a century of development, audit theorists contend, fruitful. In order to fully analyze and track the historical evolution and recent development of audit theory
【作者单位】: 厦门大学;
【分类号】:F239.0
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本文编号:2113187
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