| 审计假设探析 |
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| 引用本文： | 刘清军.审计假设探析[J].石河子大学学报(哲学社会科学版),2002,2(2):50-52. |
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| 作者姓名： | 刘清军 |
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| 作者单位： | 石河子大学经贸学院会计系,新疆,石河子,832003 |
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| 摘 要： | 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。该文从审计假设的重要地位入手 ,对审计假设的内容进行了探讨 ,提出信息可验证假设、经济责任假设、审计人可信赖假设、无反证判定合理假设、风险可控假设 ,构成了审计假设的基本内容
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| 关 键 词： | 审计假设 理论体系 风险 探析 |
| 文章编号： | 1671-0304(2002)02-0050-03 |
| 修稿时间： | 2001年11月9日 |
An Anaiysis to Auditing Hypothesis |
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| LIU Qing,jun.An Anaiysis to Auditing Hypothesis[J].Journal of SHIHEZI University(Philosophy and Social Science),2002,2(2):50-52. |
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| Authors: | LIU Qing jun |
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| Abstract: | Auditing hypothesis is the basis of establishing and studying the auditing theory, the premise of carrying out auditing work. 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. These hypotheses constitute the basic contents of auditing hypothesis. |
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| Keywords: | auditing hypothesis theoretical system risk analysis |
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