1) auditing assumption
审计假设
1.
In this paper, the essential characteristics of auditing assumptions is studied.
研究了审计假设的本质特征 ,通过对比审计理论界三种审计假设观点 ,提出独立性假设、可验证性假设、公认会计准则有效性假设和审计人员称职假设等四个审计假设。
2.
This paper puts forward a viewpoint on auditing assumptions including auditing process view,auditing system view,auditing society view,auditing relationship view,which are based on the summary and analysis of kinds of domestic and oversea auditing assumptions.
将审计学产生以来中外学者对审计假设的看法，归纳为审计过程观、审计制度观、审计社会观。
2) auditing hypothesis
审计假设
1.
Starting from the characteristics of the auditing hypothesis,this paper discusses its contents,puts forward sorts of hypotheses that constitute the basic contents of auditing hypothesis,such as the justified skeptical hypothesis,the venture-controlled hypothesis,etc.
审计假设是建立和研究审计理论的基石,是进行审计工作的前提。
2.
Starting from the important position of the auditing hypothesis, this paper discusses the contents of it and puts forward a series of hypotheses as economic liabilities,etc.
审计假设是建立和研究审计理论的基石 ,是进行审计工作的前提。
3) auditing postulates
审计假设
1.
Sharaf put forward the concept of auditing postulates, auditing postulates has become the important subject.
自莫茨和夏拉夫首次提出“审计假设”概念以来,审计假设就成为了审计理论研究的一个重要课题。
2.
The first part is the reason about adjustment of auditor s responsibility;The second part is that auditing postulates can be used to judge auditor s responsibility;The third part tries to indicate that auditing postulates are used to judge auditor s responsibility.
事实上,审计假设既是审计理论的重要组成部分,也是判断审计职责的理论依据。
3.
We can define auditing postulates as follows ,it can guide auditing practice, and according to auditing fact and experience existing in the auditing environment, to make some logical or generally accepted reasonings and judgements that are not really known or can t be proved yet in auditing activity, and these reasonings and judgements could be verified by practice of developing constantly.
审计假设是指为了进行审计理论研究,指导审计实践,根据审计环境中既有的事实和经验,对审计活动中尚未确知或无法论证的事物做出的合乎逻辑或公认的推理和判断,这些推理和判断能够被不断发展的实践所证实。
4) Audit assumption
审计假设
1.
The development of intellectual economy leads to great changes of audit environment, which requires reconstructing audit theory system, including audit assumptions, in order to effectively instruct the development of audit practice.
知识经济的发展引起了审计环境的重大变化 ,要求重构包括审计假设在内的审计理论体系 ,以便更有效地指导和推动审计实践的发展。
5) audit hypothesis
审计假设
1.
The author thinks the audit hypothesis is composed of the hypotheses of liability remitting,confirmation,efficient control and time and space.
提出审计假设主要由责任解除假设、可验证性假设、有效控制假设、时空假设构成。
6) On audit hypothesis
论审计假设
补充资料：审计假设
审计假设
审计假设亦称审计假定。根据社会经济活动的正常情况或者发展趋势，对审计工作的前提所作的合乎情理的判断或规定。它是以客观现象为依据的，一般无须证实。审计假设既是审计实践的基础，也是审计理论研究的出发点。审计理论的建立，一般都要提出假设，从而在其基础之上推出审计理论的其他要素，形成科学的审计理论体系在实际工作中，针对具体的审计项目.确定审计范围与重点、审计的有效方法、审计证据的质与量等，都离不开合理的假设。从这种意义上讲，没有审计假设，就无法开展审计工作。审计人员正是在充分而有效的假设指导下开展工作的。审计假设的内容较为广泛，不是一成不变的，它随着人们对经济活动的认识和要求的提高而发展。审计假设大致有以下几个方面:①经济活动的可验证性。②差错、弊端和经营不当的可查实性。③审计主体的独立性。④内部控制的局限性。⑤除非有时显的反证，被审计单位的过去情况被认为是真实的。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条