对国家审计主体现实表现的理性思考  

Reflection on the Realistic Presence of the Government's Audit Subject

作　　者：宛燕如[1] 梅晓兰 吴永章 

机构地区：[1]武汉理工大学管理学院,湖北武汉430070 [2]武汉汽车标准件厂,湖北武汉430072 [3]湖北省农科院,湖北武汉430064

出　　处：《武汉理工大学学报（信息与管理工程版）》2002年第5期77-78,85,共3页Journal of Wuhan University of Technology：Information & Management Engineering

摘　　要：审计主体包含两层含义 :其一是指广义审计主体———提出审计监督要求的主体 ,即审计的委托人和授权人 ;其二是指狭义审计主体———实施审计监督行为的主体 ,即审计人员。没有广义审计主体提出审计要求 ,就不会有狭义审计主体的审计行为。狭义审计主体的审计范围。An audit subject contains two meanings: in a broad sense it refers to the client commission or authority who presents the requirements of the audit and it is also called the demander; in a narrow sense it refers to audit personnel who practices audit and is also called provider. The scope, object and purpose of the audit are all decided by the requirements of the demanders.

关 键 词：审计关系 国家审计 审计主体 审计监督 审计人员 审计范围 审计对象 

分 类 号：F239.44[经济管理—会计学]