From the view of economics, accountability relation is the basis of the audit relation, and also the basis of the audit market. To research the audit, it must research the every side of the audit.

• 从经济学的相关理论来看,受托责任关系是审计关系产生的基础,也是审计市场产生与发展的基础,研究审计活动的问题,必然涉及到审计关系中的各个参与方的关系与行为。