蔡春教授（19912002）提出的受托经济责任观和审计控制观指出，审计是一种以确保受托经济责任之全面有效履行为目标的特殊的经济控制行为。
When putting forth his theories of accountability and audit control , Professor Cai Chun ( 1991,2002 ) pointed out that auditing is a special economic control practice to secure full and effective fulfilling of accountability .
蔡春