Author Information

摘要

The purpose of this journal is to contribute to improving the practice and theory of auditing. The term "auditing" is to be interpreted broadly and encompasses internal and external auditing as well as other attestation activities (phenomena).rnPapers reporting results of original research that embody improvements in auditing theory or auditing methodology are the central focus of this journal. Discussion and analysis of current issues that bear on prospects for developments in auditing practice and in auditing research will also constitute an important part of the journal's contents.