Auditing, the audit is to examine the emergence and development of the discipline. Practice is the sole criterion for testing truth, and science is a summary of practical experience. Science is the audit of the audit practice in theory, the broad, and reflect the scientific summing-up and used to guide the audit practice, promoting economic development.
中文翻译如下:(凑合着看啊,哈哈)
审计学,是研究审计产生和发展规律的学科。实践是检验真理的唯一标准,科学是实践经验的总结。审计科学就是对审计实 践活动在理论上的概括、反映和科学总结,并用来指导审计实践活动,促进经济发展。