| 论审计动因 |
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| 引用本文： | 黄健,刘兵. 论审计动因[J]. 山东行政学院学报, 2005, 0(6): 98-100 |
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| 作者姓名： | 黄健 刘兵 |
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| 作者单位： | 济南市工程咨询院,济南,250014;山东经济学院,济南,250014 |
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| 摘 要： | 审计动因的研究主要是探讨社会经济发展为什么需要审计。关于审计的动因,在不同的历史发展时期,由于人们对审计的认识以及审计规律的凸现程度不同,形成了不同的观点。目前,理论界对审计动因的认识也逐渐趋向于受托责任。但受托责任观仍有不完善之处。审计产生的动因是降低信息风险。
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| 关 键 词： | 审计动因 信息风险 资源所有者 经营管理者 投资者 政府 |
| 文章编号： | 1008-3154(2005)06-0098-03 |
| 修稿时间： | 2005-07-09 |
On the Auditing Reason |
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| HUANG Jian,LIU Bing. On the Auditing Reason[J]. Journal of Shandong Administrative College and Shandong Economic Management Personnel College, 2005, 0(6): 98-100 |
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| Authors: | HUANG Jian LIU Bing |
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| Affiliation: | HUANG Jian1,LIU Bing2 |
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| Abstract: | The research of auditing reason is mainly to discuss why social economic development needs auditing.Because people are different to understand that is audited and degree of showing especially of the auditing law,the reason that is audited,in different historical developing periods,has formed different views.At present,the understanding that audit the reason of theory circle trends to be commissioned responsibility gradually too.But commission the responsibility view and still have places not perfect.Auditing reason reduce the information risk to derive. |
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| Keywords: | Auditing Reason Information Risk Resource Ower Manager Investor Goverment |
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