周周记（五）：审计学学习（1）

摘要：它不涉及具体的审计技术和方法，但解释了“为什么需要审计”、“审计是什么”、“谁来审计”、“审计师需要遵守什么规则”以及“审计师需要承担什么责任”等根本性问题。

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【审计学学习】

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Dear, this is LearningYard New Academy.

Today, the editor brings you

"Auditing Studies"

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总论

General Introduction

“总论”是《审计学》的开篇章节，通常对应教材的第一章或前几章。

“General Introduction” is the opening chapter of Auditing, usually covering Chapter 1 or the first few chapters of the textbook.

它的核心作用是为整个学科奠定基础、搭建框架。

Its core function is to lay the foundation and build the framework for the entire discipline.

如果将学习审计学比作建造一座大厦，那么“总论”就是这座大厦的地基和蓝图。

If learning auditing is compared to constructing a building, then “General Introduction” is the foundation and blueprint of that building.

它不涉及具体的审计技术和方法，但解释了“为什么需要审计”、“审计是什么”、“谁来审计”、“审计师需要遵守什么规则”以及“审计师需要承担什么责任”等根本性问题。

It does not involve specific auditing techniques or methods, but explains fundamental questions such as “why auditing is needed”, “what auditing is”, “who conducts the audit”, “what rules auditors must follow”, and “what responsibilities auditors bear”.

以下是《审计学》“总论”部分通常包含的详细内容，按照逻辑顺序进行组织：

The following is the detailed content usually included in the “General Introduction” section of Auditing, organized in logical order:

一、审计的基本概念

I. Basic Concepts of Auditing

这是总论的起点，旨在给审计下一个清晰、准确的定义。

This is the starting point of the general introduction, aiming to give a clear and accurate definition of auditing.

1. 审计的定义

Definition of Auditing

核心定义：审计是一个系统化过程，由胜任且独立的人员（审计师）通过获取和评价审计证据，以确定被审计单位经济活动与既定标准之间的符合程度，并将结果传达给利害关系人的系统化过程。

Core definition: Auditing is a systematic process in which competent and independent persons (auditors) obtain and evaluate audit evidence to determine the degree of conformity between the audited entity’s economic activities and established standards, and communicate the results to stakeholders.

关键词解析：

Key terms explained:

系统化过程：强调审计不是随意的检查，而是遵循一套严谨的逻辑、方法和程序。

Systematic process: emphasizes that auditing is not a random check, but follows a rigorous set of logic, methods, and procedures.

胜任且独立的人员：这是审计质量的两大基石。胜任指具备专业知识和技能；独立指在形式上和实质上与被审计单位没有利害关系，能够客观公正地发表意见。

Competent and independent personnel: these are the two cornerstones of audit quality. Competence means possessing professional knowledge and skills; independence means having no interest relationship with the audited entity in form and substance, enabling objective and fair opinions.

审计证据：是审计师得出结论、形成意见的基础。证据的收集和评价是审计工作的核心。

Audit evidence: the basis for auditors to draw conclusions and form opinions. Collecting and evaluating evidence is the core of audit work.

既定标准：是审计师用来衡量和判断的标尺。在财务报表审计中，这个标准通常是企业会计准则（如中国的《企业会计准则》、美国的GAAP、国际的IFRS）。

Established standards: the yardstick auditors use to measure and judge. In financial statement audits, these are usually Accounting standards (e.g., China’s Accounting Standards, US GAAP, IFRS).

符合程度：审计的目的是判断被审计对象（如财务报表）在所有重大方面是否与既定标准相符。

Degree of conformity: the purpose of auditing is to determine whether the audited object (e.g., financial statements) conforms to established standards in all material respects.

利害关系人：也称为信息使用者，包括投资者、债权人、政府监管机构、管理层等。审计报告是为他们服务的。

Stakeholders: also called information users, including investors, creditors, government regulators, management, etc. The audit report serves them.

2. 审计的本质

2. Nature of Auditing

审计的本质是一种经济监督活动。

The essence of auditing is an economic supervision activity.

它的核心是信息增信。审计师通过独立的鉴证，为财务信息的可靠性提供合理保证，从而降低信息不对称，增强信息使用者的信心。

Its core is information assurance. Auditors provide reasonable assurance of the reliability of financial information through independent verification, reducing information asymmetry and enhancing user confidence.

它是一种降低风险的机制。对于投资者和债权人，审计降低了他们决策失误的风险；对于资本市场，审计降低了资源配置低效的风险。

It is a risk-reduction mechanism. For investors and creditors, auditing reduces decision-error risk; for capital markets, it lowers inefficient resource-allocation risk.

二、审计的分类

II. Classification of Auditing

为了更全面地理解审计，总论会从不同角度对其进行分类。

To understand auditing comprehensively, the general introduction classifies it from different angles.

1. 按审计目的和内容分类

By Purpose and Content

财务报表审计：这是最常见、最核心的审计类型。目标是对财务报表是否在所有重大方面按照适用的会计准则和相关会计制度的规定编制，是否公允反映被审计单位的财务状况、经营成果和现金流量发表审计意见。这是本书的主要讨论对象。

Financial statement audit: the most common and core type. The goal is to express an opinion on whether the financial statements are prepared in accordance with applicable accounting standards and fairly present the entity’s financial position, results of operations, and cash flows in all material respects. This is the main focus of this book.

合规性审计：目标是确定被审计单位是否遵循了特定的法律、法规、规章或合同条款。例如，检查企业是否遵守税法、环保法等。

Compliance audit: aims to determine whether the entity follows specific laws, regulations, rules, or contract clauses—e.g., checking tax or environmental law compliance.

经营审计：也称为绩效审计或3E审计（经济性、效率性、效果性）。目标是评价一个组织的经营活动（如管理、程序、内部控制）的效率和效果，并提出改进建议。通常由内部审计师执行。

Operational audit: also called performance or 3E (economy, efficiency, effectiveness) audit. It evaluates the efficiency and effectiveness of an organization’s operations and recommends improvements, usually performed by Internal auditors.

2. 按审计主体分类

2. By Audit Entity

政府审计：由国家审计机关（如中国的审计署）执行，主要对政府部门的财政收支、国有金融机构和国有企业的财务收支进行审计。

Government audit: conducted by national audit institutions (e.g., China’s National Audit Office), mainly auditing government revenue and expenditure, state financial institutions, and SOEs.

独立审计：也称为注册会计师审计或社会审计，由会计师事务所的注册会计师执行，主要为各类企业（特别是上市公司）提供财务报表审计服务。

Independent audit: also called CPA or social audit, performed by certified public accountants in firms, mainly providing financial statement audit services to enterprises (especially listed companies).

内部审计：由组织内部设立的内部审计部门执行，服务于组织的管理层和董事会，主要评价和改善组织的风险管理、控制和治理过程。

Internal audit: carried out by an internal audit department within an organization, serving management and the board, focusing on evaluating and improving risk management, control, and governance.

三、审计的产生与发展

III. Origin and Development of Auditing

了解审计的历史有助于理解其社会功能和演变。

Understanding audit history helps grasp its social functions and evolution.

起源：审计的起源可以追溯到古代，如古埃及、古罗马对官吏的监督。现代审计则与所有权与经营权的分离密切相关。

Origin: auditing can be traced to ancient Egypt and Rome supervising officials; modern auditing is closely tied to the separation of ownership and management.

催生剂：股份公司的出现使得股东（所有者）远离公司的日常经营管理（经营者），为了监督经营者是否诚信、有效地管理公司，股东们需要独立的第三方来检查公司的财务记录，这就催生了独立审计。

Catalyst: the emergence of joint-stock companies distanced shareholders (owners) from daily management. To monitor management’s integrity and efficiency, shareholders needed an independent third party to check financial records—hence independent auditing.

发展里程碑：

Development milestones:

英国南海泡沫事件（1720年）：催生了最早的监管思想。

South Sea Bubble (1720): sparked early regulatory thinking.

工业革命：促进了公司制的发展，增加了对审计的需求。

Industrial Revolution: accelerated corporate development and audit demand.

1929-1933年美国经济大萧条：暴露了审计的严重缺陷，直接促成了美国《证券法》（1933年）和《证券交易法》（1934年）的出台，确立了上市公司强制审计制度，并成立了证券交易委员会。

1929–1933 Great Depression: revealed audit flaws, leading to the U.S. Securities Act (1933) and Securities Exchange Act (1934), mandating listed-company audits and creating the SEC.

安然、世通等财务舞弊案（21世纪初）：催生了《萨班斯-奥克斯利法案》，极大地加强了对审计师独立性和公司治理的要求。

Enron, WorldCom scandals (early 2000s): produced the Sarbanes-Oxley Act, greatly strengthening auditor independence and corporate governance requirements.

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