审计理论结构逻辑起点的研究  

Study on the Logic Starting Point of Auditing Theory Structure

作　　者：靳玲[1] 

机构地区：[1]石家庄经济学院,石家庄050031

出　　处：《价值工程》2014年第30期207-208,共2页Value Engineering

摘　　要：审计理论研究起点是审计理论的逻辑起点。到目前为止,审计理论的逻辑起点还没有形成一致的定论,不同的研究学者存在着不同种观点。本文根据逻辑起点的内涵,对各个观点进行分析和总结,最后得到的结论是:把审计环境作为审计理论研究的逻辑起点,这具有优势和说服力。The starting point of auditing theory research is the logic starting point of auditing theory. So far, the logic starting point of auditing theory has not formed a consistent conclusion, and different researchers have different views. According to the connotation of the logical starting point, analyzing and summarizing the various viewpoints, the conclusion is that taking the auditing environment as the logic starting point of auditing theory research has more advantages and persuasion.

关 键 词：审计理论结构 审计环境 逻辑起点 

分 类 号：F239[经济管理—会计学]