研究型审计:内涵、类型及运用条件  

Research Oriented Audit:Connotation,Types and Application Conditions

作　　者：郑石桥[1] 刘星锐 ZHENG Shiqiao;LIU Xingrui(Academy of Audit Science,Nanjing Audit University,Nanjing 211815,China;School of Government Audit,Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学审计科学院,江苏南京211815 [2]南京审计大学政府审计学院,江苏南京211815

出　　处：《南京审计大学学报》2022年第1期18-25,共8页Journal of Nanjing Audit University

基　　金：国家社会科学基金重点项目(20FJYA001)。

摘　　要：从促进有效开展研究型审计的目的出发,对研究型审计的内涵、类型划分和运用条件进行理论阐释。从内涵来说,研究型审计是以研究的方式开展审计工作,不但是从审计准则的具体运用、悖论问题的处理和新型审计业务的规律总结这些角度研究审计工作,更是从业务营运、审计发现问题的原因及改进对策这些角度研究审计客体;从类型来说,研究型审计可以区分为保障审计质量的研究型审计和拓展审计价值的研究型审计,不同类型的研究型审计,其研究目的、研究内容和强调的审计职能均存在差异;从运用条件来说,关于审计客体方面的足够专业胜任能力和恰当的激励机制是运用研究型审计的基本条件。For the purpose of promoting the research oriented audit,this paper theoretically explains the connotation,types and application conditions of research oriented audit.In terms of connotation,it carries out audit work by means of research,which studies audit work from the perspectives of the specific application of audit standards,the treatment of paradoxical problems and the summary of new audit services.What is more,it also studies the auditee from the point of view of business operation,the causes of problems revealed by auditing and its countermeasures.In terms of audit types,research oriented audit is divided into research oriented audit to ensure audit quality and research oriented audit to expand audit value.Different types of research oriented audit differ in research purpose,research content and the audit function it emphasizes.In terms of application conditions,sufficient professional competence and appropriate incentive mechanism are the basic conditions for the application of research oriented audit.

关 键 词：研究型审计 审计内涵 审计类型 审计质量 审计价值 审计职能 审计客体 

分 类 号：F239.44[经济管理—会计学]