| 论审计目标与审计假设之关联 |
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| 引用本文： | 余中福,郭亦玮. 论审计目标与审计假设之关联[J]. 华北电力大学学报(社会科学版), 2005, 1(3): 27-29 |
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| 作者姓名： | 余中福 郭亦玮 |
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| 作者单位： | 华北电力大学工商管理学院,北京,102206;华北电力大学工商管理学院,北京,102206 |
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| 摘 要： | 审计目标为审计实现之结果,审计假设为审计工作实施的前提条件和理论基础。本文阐述审计目标和审计假设之内容,并力图找出二者对应之关联。
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| 关 键 词： | 审计目标 审计假设 关联 |
| 文章编号： | 1008-2603(2005)03-0027-03 |
| 修稿时间： | 2005-04-30 |
Relation Between Auditing Objectives and Auditing Assumptions |
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| Yu Zhong-fu,GUO Yi-wei. Relation Between Auditing Objectives and Auditing Assumptions[J]. Journal of North China Electric Power University(Social Sciences), 2005, 1(3): 27-29 |
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| Authors: | Yu Zhong-fu GUO Yi-wei |
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| Abstract: | Auditing objectives are the result of audit practices. Auditing assumptions are the theory basis and prerequisite of audit practices. The thesis discussed the content of auditing objectives and auditing assumptions, and the relation between them. |
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| Keywords: | auditing objectives auditing assumptions relation |
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