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探索審計理論研究的創(chuàng)新之力作——對《審計理論研究:審計主題視角》一書的評介

發(fā)布時間:2018-04-29 07:00

  本文選題:審計理論研究 + 紅旗出版社 ; 參考:《南京審計大學(xué)學(xué)報》2017年06期


【摘要】:正正如莫茨和夏拉夫兩位審計理論領(lǐng)域的拓荒者在《審計理論結(jié)構(gòu)》一書中所言:"如果沒有系統(tǒng)理論的支撐,很難想象審計還能夠進(jìn)入科學(xué)的殿堂和被認(rèn)為是一門有學(xué)問的職業(yè)"。鄭石橋教授長期致力于審計理論研究,由紅旗出版社2017年6月出版的《審計理論研究:審計主題視角》一書,系作者長期潛心研究、反思和總結(jié)當(dāng)前審計理論研究的現(xiàn)狀、問題和趨勢后,從構(gòu)建審計學(xué)科體系框架
[Abstract]:As two pioneers of audit theory, Moz and Sharaf, put it in "the structure of Audit Theory": "without the support of system theory, It is hard to imagine that auditing can also enter the halls of science and be regarded as a learned profession. Professor Zheng Shiqiao has long devoted himself to the research of audit theory, published by Red Flag Publishing House in June 2017, "Audit Theory Research: the Perspective of Audit theme". The author has been studying the audit theory for a long time, reflecting on and summarizing the current situation of the current audit theory research. After the problems and the trend, construct the system frame of auditing discipline
【作者單位】: 浙江工商大學(xué)財務(wù)與會計學(xué)院;
【分類號】:F239.0
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本文編號:1818881

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