我看到〈世界审计会计名著译丛〉这套书出版后,几乎暂停手头的工作,挤时间抽选阅读各册。这是因为我至今仍认为借鉴西方最新审计会计知识,能读原著当然最好,但原书来源与书价都成问题,因而有心人撰文作概括介绍也有必要。但欲窥全豹,除确系饱学者能自编成书外,不如干脆翻译好。因为自编巨著,虽可以综合西方各书优点,但毕竟著者须先经消化、辨析与取舍过程,还得有一支好笔确切表达外国的议论,工作艰巨不易。翻译则重在选读与辨析,无内容取舍,但求忠于原著,力求可读。我于是热衷于读原著或译本,学习新知识。我对〈丛书〉首先通读了〈蒙哥马利审计 After I saw the publication of this book, I almost stopped the work at hand and spent time digesting to read the books. This is because I still think that it is certainly best to read the original book while referring to the latest audit accounting knowledge in the West. However, the original book source and the book price are both problematic. Therefore, it is necessary for the well-intentioned author to make a general introduction. But to see the whole leopard, in addition to the Department of scholars can self-compiled book, it is better translated simply. Because of his masterpiece, although it can be integrated in the merits of the West, but after all, the author must first be digested, discrimination and trade-off process, have a good pen to accurately express foreign arguments, difficult work difficult. Translation is focused on reading and discrimination, no choice of content, but loyal to the original, and strive to be readable. I was so keen to read the original or the translation, to learn new knowledge. I read through the