媒体是提供信息的手段,审计是获取信息的过程,两者之间本应是紧密衔接的,但在当前的审计中,出现了审计理论忽视媒体,而审计实务重视媒体的矛盾。本文通过对媒体信息在审计业务中的作用与缺陷的分析,阐述了产生这一现象的原因,并通过分析,说明了在审计业务中如何考虑与利用媒体信息。 The media is a means of providing information. Auditing is the process of obtaining information. The two should be closely linked. However, in the current auditing, the auditing theory neglects the media, while the auditing practice emphasizes the contradictions of the media. By analyzing the role and defects of media information in auditing business, this paper expounds the reason of this phenomenon and analyzes how to consider and utilize media information in auditing business.