【摘要】：審計程序是保證實現(xiàn)審計目標的手段,是確定審計方法的前提。確立簡易審計程序是當前審計機關(guān)所面臨的審計環(huán)境的客觀要求,同時也有著一定的理論基礎(chǔ)。筆者認為,簡易審計程序的理論基礎(chǔ)包括:矛盾特殊性理論、程序正義理論、效率理論。
[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.
【作者單位】： 江西財經(jīng)大學會計學院;安徽財經(jīng)大學;
【分類號】：F239.1
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本文編號：2156398