审计主题就是审计所关注的中心问题。从审计技术逻辑来说,审计就是围绕特定事项,采用系统方法收集证据,以判断该特定事项与既定标准之间的相符程度。这里的特定事项就是审计主题。任何特定事项要成为审计主题需具备下列条件:涉及经管责任的履行、具有真实的审计需求、具备可审计的特征以及具备审计能力。可纳入审计主题的特定事项包括财务信息、业务信息、行为和制度。对审计理论而言,审计主题是贯穿审计理论各要素的主线,可基于审计主题构建审计学科体系;对审计实施而言,审计主题对审计实施各关键要素有基础性影响,同时也是构建审计业务类型和审计准则的骨架。
Auditsubject is the focus issue of auditing. From the perspective of technology logic, auditing is surrounding a specific item, using systematic method to collect evidence, to determine the specific items whether consistent with established standards. Here, the specific matters are audit subject matters. The following conditions are required for any particular matter to be an audits subject: involved the performance of management responsibility with the real audit demand, and the auditable characteristics and the audit ability. Specific items that may be included in the audit topic include financial information, business information, behavior, and systems. In terms of audit theory, audit theme is the main line running through all elements of audit theory. As for the audit implementation, the audit topic has a fundamental impact on all elements of the audit implementation, and is also the framework for the construction of audit business types and audit standards.
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