审计假设

应用审计假设判断审计职责

Application of Auditing postulates to Judge Auditor 's Responsibility

浅论审计假设

A Research on Auditing Postulates

基于评价行为的审计假设分析

Analysis of Auditing Postulate On the Basis of Evaluation Behavior

审计假设中的内部审计可以职业化假设，对传统认识是具有挑战性的。

The internal audit hypothesis of professionalization is a challenge to conventional cognition .

论审计假设的定义和内容

On the concept and content of audit

审计假设：一种新观点

Audit Assumption : A New Opinion

审计假设的比较研究

A Comparative Study of Auditing Hypotheses

试论审计假设论内部审计相关性

Discussion on the Auditing Assumptions

审计假设新探

A study on auditing assumption

审计假设浅谈

Analysis About Audit Hypothesis

试析审计假设

Exploration of Auditing Assumption

合理审计假设应包括：经济责任关系假设、正当怀疑假设、可验证性假设和审计主体假设。

Reasonable auditing postulates include : relation of economic responsibility postulate , just suspicion postulate , testability postulate and auditing entity postulate .

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。

Auditing hypothesis is the basis of establishing and studying the auditing theory , and the premise of carrying out auditing work .

提出审计假设主要由责任解除假设、可验证性假设、有效控制假设、时空假设构成。

The author thinks the audit hypothesis is composed of the hypotheses of liability remitting , confirmation , efficient control and time and space .

审计假设是审计理论研究的前提，是构建审计理论体系的依据，是演绎审计理论的基础。

Auditing postulates is the premise of auditing theory , and the basis of setting up auditing theory structure , and the foundation of deducting auditing theory .

审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。

Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives ; otherwise , auditing postulates are basis of auditing concepts and auditing criterions .

如果没有审计假设，企业审计将陷入目标无法设定、责任无从认定、风险无以界定、随时可能替人代过的尴尬境地。

Without audit postulates , enterprise audit will be caught in such a dilemma that objective , responsibility and risk can 't be made clear , even punishment is imposed on for others ' error .

论审计基本假设的检验与设计

Testing and Design of Auditing Postulates

析企业审计准则与审计假设

Analysis of Enterprise Audit Standards and Audit Postulates

论审计目标与审计假设之关联

Relation Between Auditing Objectives and Auditing Assumptions

现行国家审计准则其实已蕴含若干审计假设思想。

Current government audit standards actually have included some ideas of audit postulates .

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。

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 .

当前，网络经济迅猛发展，它影响了传统的审计环境、审计对象、审计线索、审计目标、审计假设、审计准则等诸多方面。

Currently , network economy develop rapidly , and greatly influences the traditional audit in many respects , such as auditing environment , auditing object , auditing clue , auditing postulate , auditing standards .

审计学作为一门社会学科，也有其自身的审计假设。

Auditing as a social-science discipline , has its own hypotheses as well .

第四部分探讨了企业道德审计中的几个基本概念，包括企业道德审计的本质，企业道德审计的假设以及企业道德审计的目标。

In the forth part , we discuss some basic concepts of corporation ethics audit , including the essence , assumptions and purpose of the corporation ethics audit .

基本要素在环境审计理论结构中必不可少，是构建环境审计理论结构的基础，包括环境审计目标、环境审计假设、环境审计原则、环境审计准则、环境审计方法、环境审计概念和环境审计本质；

It includes environmental auditing objective , environmental auditing postulates , environmental auditing principles , environmental auditing standards , environmental auditing methods , environmental auditing concepts and environmental auditing essence .

第三部分，在我国现有的审计准则体系的基础上，理清审计准则和环境审计准则的相互关系，经过对环境审计准则基本假设的分析，提出笔者对我国环境审计准则的一些建议。

Based on our existing auditing standards system , the third part of the thesis compares the auditing standards with the environmental auditing standards . Then it analyzes the basic assumption of environmental auditing standards and puts forwards some suggestions .