| 论审计假设的定义和内容 |
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| 引用本文： | 厉欣岩.论审计假设的定义和内容[J].吉林工程技术师范学院学报,2003(4). |
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| 作者姓名： | 厉欣岩 |
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| 作者单位： | 吉林广播电视大学 吉林 |
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| 摘 要： | 本文针对以往审计假设研究中定义过窄导致定义和内容不完全相符的情况,从三个层面重新解释了审计假设的定义,即审计公设、审计前提和审计设想。最后从审计假设的定义的前两个层面,提出了审计假设的六条具体内容。
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| 关 键 词： | 审计假设 审计公设 审计前提 审计设想 定义 内容 |
On the concept and content of audit |
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| LI Xiyan.On the concept and content of audit[J].Journal of Jilin Teachers Institute of Engineering and Technology(Natural Sciences Edition),2003(4). |
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| Authors: | LI Xiyan |
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| Abstract: | In dealing with the situation that the concept and content of audit couldn't coordinate properly each other in the study of aduit presumption before,the article makes new explaination to the concept of audit presumption from 3 levels including audit postulate, audit hyphothesis and audit assume, and then puts forward its concrete contents from first 2 levels of its concepts. |
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| Keywords: | audit presumption audit postulate audit hyphothesis audit assume concept content |
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