审计准则国际趋同已经成为会计、审计理论界和实务界的一个热点问题。在经济全球化的背景下,审计准则实际上已经由国家公共产品逐渐成为全球公共产品。本文结合全球公共产品的形成机制进行分析,试对审计准则国际趋同作一探讨。 International convergence of auditing standards has become a hot issue in accounting, auditing theory and practice. In the context of economic globalization, the auditing standards have actually become the global public goods gradually from state public goods. This article analyzes the formation mechanism of global public goods and tries to discuss the international convergence of audit standards.