...基本概念说明》 ( Statement of Basic Auditing Concepts ) 和尚德尔 ( Schandle , 1978 ) 的 《审计理论》 (Theory of Auditing) , 后者进一步扩 展了审计理论的要素, 并首次把审计判断作为审计理论结构的基本要 素加以研究, 使审计判断登上了审计理论的殿堂,...
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审计理论结构 The Philosophy of Auditing
审计理论与实践 Auditing Theory and Practice ; Theory and Practice of Auditing
审计理论要素 [审计] elements of auditing theory
审计理论基础 theoretical basis of audit
环境审计理论结构 environmental auditing theory framework
审计学理论专题 Special topic of auditing theory
审计基础理论体系 Audit foundation theories system
审计、会计理论研究 Academic research on auditing and accounting
The changes of audit environment influence the direction of development about audit theory and practice in some ways.
审计环境的变化在一定程度上影响着审计理论和实践的发展方向。
参考来源 - 基于数据挖掘的审计数据质量控制研究Audit mode is the most important issues of auditing theory and practice.
审计模式是审计理论和实务中的重要问题。
参考来源 - 现代风险导向审计及在我国商业银行的应用·2,447,543篇论文数据，部分数据来源于NoteExpress
这也意味着我国内部审计理论及实务研究迈上了新台阶。
This also meant our country interior audit theory and the solid service research step the new stair.
本文从审计理论的分类入手，探讨了审计基础理论的结构。
The structure of auditing primary theory is analyzed through the classification of auditing theory.
审计专业判断在审计理论中占有重要的地位，并贯穿于审计过程的始终。
Audit specialty judgement plays an important role in the theory of audit in the whole process of auditing.
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