论审计基本假设的检验与设计

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。40多年来,审计假设研究虽然取得了一定的成就,但进展仍然缓慢。在本文中,作者从考察国内外审计假设研究的现状出发,归纳出成为审计假设应具备的条件,并用这些条件对现有的审计假设进行了检验。最后在这些条件的指导下,从审计本质出发,对审计假设进行了设计。

Testing and Design of Auditing Postulates

Since R.K.Mautz and H.A.Sharaf put forward the concept of auditing postulates, auditing postulates has become the important subject. In the recent 40 years, auditing postulates has achieved a lot but developed slowly. In this paper, from the status quo of the researches at home and abroad on auditing postulates, the author concludes the conditions of auditing postulates, tests existing auditing postulates with these conditions, and design auditing postulates from the essence of auditing.