也许对于许多会计审计理论研究者和实务工作者而言,内部控制、会计和审计三者关系是显而易见的。但本文并非老生常谈,而是试图以历史研究的视角洞察这种“显而易见”的关系所可能掩盖或者被人们忽视的本原的联系。笔者认为,这种联系是深入认识内部控制、会计和审计本身以及三者 Perhaps for many accounting theory researchers and practitioners, the relationship between internal control, accounting and auditing is obvious. This article, however, is not a cliché, but rather an attempt to see from the perspective of historical studies the primitive linkages that such “visible” relationships may hide or overlook. The author believes that this link is in-depth understanding of internal control, accounting and auditing itself as well as the three