【摘要】 审计树立什么样的责任观对审计积极发挥建设性的作用,进而对构建社会主义和谐社会和落实科学发展观具有重要的理论意义和现实价值。审计责任观是科学发展观在审计层面的具体体现和实践;审计责任有助于更好地实现审计的目标;审计承担社会责任应该从被动而为转向战略导向;审计承担社会责任既要重视外部环境的建设,也要注重审计责任自身标准的制定和审计责任内化机制的建立与强化。更多还原

【Abstract】 The responsibility view which the audit sets up plays full role in the constructive function,and it has great theoretical significance and the practical value to construct the socialism of a harmony society and to carry out Scientific Concept of Development.The audit responsibility view is the specific manifestation and practice of the Scientific Concept of Development in the audit level.The audit responsibility is more helpful to achieve the audit goal.The social responsibility the audit undertakes should be changed from passive guidance to the strategic guidance.It should be paid attention to,not only the external environment construction,but also the formulation of the standard of audit responsibility and the establishment and strength about the audit responsibility internal mechanism.更多还原