| 审计假设：一种新观点 |
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| 引用本文： | 李雪,詹原瑞. 审计假设：一种新观点[J]. 电子科技大学学报(社会科学版), 2003, 5(4): 37-41 |
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| 作者姓名： | 李雪 詹原瑞 |
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| 作者单位： | 天津大学,天津,300222 |
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| 摘 要： | 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。本文以莫茨和夏拉夫提出的八条审计假设为代表 ,详细地分析和阐述了知识经济时代审计假设受到的冲击 ,重新构建了与知识经济发展相适应的审计假设体系
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| 关 键 词： | 知识经济 审计假设 内部控制 |
| 文章编号： | 1008-8105(2003)04-0037-05 |
| 修稿时间： | 2003-02-20 |
Audit Assumption: A New Opinion |
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| LI Xue ZHAN Yuan-rui. Audit Assumption: A New Opinion[J]. Journal of University of Electronic Science and Technology of China(Social Sciences Edition), 2003, 5(4): 37-41 |
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| Authors: | LI Xue ZHAN Yuan-rui |
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| Affiliation: | Tianjin University Tianjin 300222 China |
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| Abstract: | 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. With the topic examples of eight audit assumption put forward by Mauts and Sharaf, the article analyzes and elaborates the influences that audit assumptions are given in intellectual economy and constructs audit assumption system adapting to the development of intellectual economy again. |
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| Keywords: | intellectual economy audit assumption internal control |
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