| 论审计的系统功能定位 |
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| 引用本文： | 张楚堂.论审计的系统功能定位[J].武汉理工大学学报(信息与管理工程版),2003,25(4):106-108. |
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| 作者姓名： | 张楚堂 |
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| 作者单位： | 武汉理工大学,管理学院,湖北,武汉,430070 |
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| 摘 要： | 对经济控制本质论进行了评价,指出了审计行为本身在客观上对审计对象能够起到一定程度的监督作用并对审计对象的经济行为有某种程度的调节作用。从系统的角度,论证了审计的本质应该是鉴证并反馈信息,审计委托人利用这种信息反馈的结论实施对被审计对象的控制。
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| 关 键 词： | 审计本质 信息反馈 经济控制 |
| 文章编号： | 1007-144X(2003)04-0106-03 |
| 修稿时间： | 2002年12月18 |
On Location of Audition Systematic Function |
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| ZHANG Chu-tang ZHANG Chu-tang: Assoc. Prof., School of Management,WUT,Wuhan ,China.On Location of Audition Systematic Function[J].Journal of Wuhan University of Technology(Information & Management Engineering),2003,25(4):106-108. |
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| Authors: | ZHANG Chu-tang ZHANG Chu-tang: Assoc Prof School of Management WUT Wuhan China |
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| Affiliation: | ZHANG Chu-tang ZHANG Chu-tang: Assoc. Prof., School of Management,WUT,Wuhan 430070,China |
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| Abstract: | There are some conclusions for the research of auditing essence in the audit theory field. That the auditing essence is economic control is evaluated. It is pointed out that auditing behavior imposes some supervising and adjusting effect on auditing objects, which in fact results from the supervision and adjustment of the audit client. From the angle of a system, the essence of audit should be authentication and feedback of information. The auditing client will use the information feedback to control auditing objects. |
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| Keywords: | auditing essence information feedback economic control |
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