【摘要】 社会责任审计的兴起对传统的审计动因论即“受托责任论”提出了挑战，社会责任与受托责任分别产生于两种不同的责任关系原则，为了阐明包括社会责任审计在内的所有审计产生与发展的动因，需要对传统的审计动因论进行修正，把“受托责任论”修改为“责任论”。

　　【关键词】 审计  受托责任论  责任论

 

Modification of the Motivation Theory of Audit

　　Abstract：The rise of social accountability audit is a challenge to the traditional delegated accountability theory of audit. Social accountability and delegated accountability are based on different accountable relationship principles. In order to clarify the motivation of emergence and development of all audits including social accountability audit, it is necessary to modify the traditional motivation theory of audit, that is, changing the delegated accountability theory of audit into the accountability theory of audit.  

　　Key words: audit, delegated accountability theory of audit, accountability theory of audit