一、社会审计是商品经济发展的必然产物,企业两权分离是产生社会审计的根本原因美国早在1933年、1934年的《证券交易条例》中就规定,凡在国内证券交易所挂牌列名的公司及股东超过500和资产超过100万 First, the social auditing is the inevitable product of the development of commodity economy, the separation of the two companies is the root cause of social audits As early as 1933, the United States 1934 Securities and Exchange Ordinance provides that where listed on the domestic stock exchange listing More than 500 companies and shareholders and over 1 million assets