Analysis On Developing Tendency Of Auditing Theory After Reform And Opening Up

has reflected the achievements in auditing theoretical research since its inauguration in June 1985, and promoted the intercourse among auditing field. It meets the demand of auditing code and plays a very important role in flourishing the theoretical studies in the auditing study. From the analysis of the articles in the , we get the characteristics and laws of auditing theoretical development in China after reform and opening up, which shows that China's auditing theoretical research develops with the process of China's reforms and opening up. Reform and opening up have brought tremendous changes in economic field in China, and has a powerful impetus to the development of theoretical research. Studying the process of the auditing theory in China has great significance that we will do further development on auditing in China and deepen our auditing theoretical study thus we may promote the development of auditing practice.With the methods of history, economics and literature study on , I sum up all the articles since its publication, and try to illustrate the features, then do research on them according to a certain criterion. On this basis, I would aggregate the auditing theoretical developments after the reform and opening up in China. Now that there are few studies on the point of trend of development of this theory, this article will be considered as an innovation. It is not only a preliminary summary for the since its publication, but also a reference to further development in the future, which may help us to sort out the general development of theoretical context in this period, the prospect trend of theory development of auditing in China, as well as some certain reference on deepening the theoretical study of auditing.This paper consists of five parts. The introduction part explains the background and significance of the topic, literature review, the research methods and the framework, also it mentions the innovation and shortage of this paper. The main part studies the development of auditing theory in China for more than 20 years since the reform and opening by using historical research method. The development can be divided into three periods, and the backgrounds and characteristics of each period is analyzed respectively. Then I forecasts the trend of development of auditing theoretical in China on summarizing the characteristics of the theory of auditing after reforms and opening up in China. In part II, I do a brief introduction on the all-sides promotion of the economic reform, the advance of the theory of primary stage of socialism, and the development of...