本文選題：審計理論 + 歷史演進��； 參考：《會計之友(中旬刊)》2010年11期

【摘要】：正20世紀(jì)60年代,莫茨和夏拉夫《審計哲學(xué)》的出版標(biāo)志著審計學(xué)界開始系統(tǒng)研究審計基本理論問題。經(jīng)過半個世紀(jì)的發(fā)展,審計理論界百家爭鳴,成果豐碩。為了翔實分析與跟蹤反映審計理論的歷史演進和新近發(fā)展
[Abstract]:In the 1960s, the publication of Mortz and Sharaf's philosophy of auditing marked the beginning of systematic research on the basic theory of auditing in the field of auditing. After half a century of development, audit theorists contend, fruitful. In order to fully analyze and track the historical evolution and recent development of audit theory
【作者單位】： 廈門大學(xué);
【分類號】：F239.0
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本文編號：2113187