有关内部控制理论的研究,国内外的研究主要集中在审计学领域.Internal control is a major topic in the field of auditing.是审计学“绩效审计”的发展,也是环境学“生命周期评估”之延伸.It is a development of effective auditing and also an extention of life cycle assessment LCA.从审计的发展历史...

“审计学”的英语可以翻译为：[经] auditing ...