New Exploration of Logic Starting Point of Audit Theory Structure

Zanchun Xie

Southwest Minzu University, Chengdu, 610041, China

Abstract: As a discipline that has developed for many years, audit has been relatively mature and complete in its theoretical structure. As we all know, the establishment of any discipline requires a set of mature theoretical framework that are logical, progressive from point to surface. This theoretical structural framework is called the theoretical structure, and the research process of the audit discipline also needs to build such a theoretical system to make the audit research planned and structured, then the logical starting point in the audit theory structure will largely influence the direction and development of the audit discipline. In this paper, by expounding the characteristics and conditions of the logical starting point and combining some domestic and international discussions on the logical starting point, the author considers and explores the selection of logical starting point of the audit theory structure, hoping to ｓｅｌｅｃｔ an amenable element as the logical starting point of the theoretical system to promote the research and development of the audit discipline.

Keywords: audit; theoretical structure; theoretical feature; logical starting point