文献类型：期刊文献

中文题名：从公共受托责任演进看国家审计本质变迁——兼论审计“免疫系统”论

英文题名：The Inherent Change of State Audit from the Perspective of the Evolution of Public Trusteeship——In Response to the Immunity Theory of Audit

作者：李凯[1]

机构：[1]河南财经学院会计学院

第一机构：河南财经政法大学会计学院

年份：2009

卷号：24

期号：1

起止页码：12-15

中文期刊名：审计与经济研究

外文期刊名：Journal of Audit & Economics

收录：国家哲学社会科学学术期刊数据库;北大核心:【北大核心2008】；CSSCI:【CSSCI_E2008_2009】；

语种：中文

中文关键词：公共受托责任;审计本质;免疫系统

外文关键词：public trusteeship; the nature of audit; immunity system

摘要：审计本质是审计理论中的一个重要要素,它回答了"什么是审计"和"为什么审计"的问题。只有准确认识审计的本质,才能准确把握审计的内在规律,正确指导审计实践。结合公共受托责任变化来考察国家审计本质的变迁,可以得出国家审计的本质是国家经济社会运行的"免疫系统"的结论,也可以发现审计作为"免疫系统"需要面对的新挑战。
The nature of auditing is an essential element of auditing theory which explains such questions as ＂what is auditing＂ and ＂why do we audit＂. Only by deeply exploring the nature of the auditing can we accurately recognize the inherent law of auditing and put it into practice. Viewing from the evolution of public trusteeship to get an insight into the inherent change of state audit, we can come to the conclusion that the nature of state audit is the ＂ immunity system＂ and at the same time we can find the new challenges from the process of auditing as an ＂immunity system＂.