本文選題：審計史 + 古代審計方法　； 參考：《審計研究》2017年03期

【摘要】：中國古代審計方法主要有查賬法、查詢法、比較分析法、詳查法、抽查法等,審計方式主要有就地審計和送達(dá)審計,定期審計和不定期審計,以及事前審計、同時審計和事后審計等。從總體上看,古代審計方法方式還是較完備的,并與經(jīng)濟(jì)水平相適應(yīng),在審計工作中發(fā)揮了應(yīng)有的作用。綜觀古代審計方法、方式發(fā)展,可見社會經(jīng)濟(jì)的發(fā)展和政府對國家財經(jīng)活動監(jiān)督的需要是審計方法、方式進(jìn)步的主要驅(qū)動力,而古代審計方法、方式的進(jìn)步是審計發(fā)展的重要標(biāo)志。其對當(dāng)代的啟迪是:目前,全球正在逐漸步入知識經(jīng)濟(jì)、信息化和網(wǎng)絡(luò)化時代,審計方法、方式必須與時俱進(jìn),開拓創(chuàng)新,跟上時代的步伐,以應(yīng)對知識經(jīng)濟(jì)、信息化和網(wǎng)絡(luò)化大數(shù)據(jù)對審計的挑戰(zhàn)。
[Abstract]:The methods of auditing in ancient China mainly include auditing, inquiry, comparative analysis, detail checking, random checking, etc. The audit methods mainly include local audit and service audit, periodic audit and occasional audit, and prior audit. At the same time audit and ex post audit, etc. On the whole, the ancient auditing method is relatively complete and suitable to the economic level, and has played a due role in the audit work. Looking at the development of ancient auditing methods and methods, it can be seen that the development of social economy and the government's need for supervision of state financial and economic activities are the main driving forces for the progress of audit methods, while the ancient auditing methods, The progress of the way is an important sign of audit development. At present, the world is stepping into the era of knowledge economy, information technology and network. The auditing methods and methods must keep pace with the times, blaze new trails and keep up with the pace of the times in order to cope with the knowledge economy. Information and network big data challenge to audit.
【作者單位】： 江西財經(jīng)大學(xué)會計學(xué)院;
【基金】：國家社會科學(xué)基金重大項目“中國古代管理思想通史”(項目批準(zhǔn)號:13&2D081)研究成果之一
【分類號】：F239.22

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本文編號：1996768