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探索审计理论研究的创新之力作——对《审计理论研究:审计主题视角》一书的评介

发布时间:2018-04-29 07:00

  本文选题:审计理论研究 + 红旗出版社 ; 参考:《南京审计大学学报》2017年06期


【摘要】:正正如莫茨和夏拉夫两位审计理论领域的拓荒者在《审计理论结构》一书中所言:"如果没有系统理论的支撑,很难想象审计还能够进入科学的殿堂和被认为是一门有学问的职业"。郑石桥教授长期致力于审计理论研究,由红旗出版社2017年6月出版的《审计理论研究:审计主题视角》一书,系作者长期潜心研究、反思和总结当前审计理论研究的现状、问题和趋势后,从构建审计学科体系框架
[Abstract]:As two pioneers of audit theory, Moz and Sharaf, put it in "the structure of Audit Theory": "without the support of system theory, It is hard to imagine that auditing can also enter the halls of science and be regarded as a learned profession. Professor Zheng Shiqiao has long devoted himself to the research of audit theory, published by Red Flag Publishing House in June 2017, "Audit Theory Research: the Perspective of Audit theme". The author has been studying the audit theory for a long time, reflecting on and summarizing the current situation of the current audit theory research. After the problems and the trend, construct the system frame of auditing discipline
【作者单位】: 浙江工商大学财务与会计学院;
【分类号】:F239.0


本文编号:1818881

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