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。
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.
出处
《吉林工程技术师范学院学报》
2003年第4期33-35,共3页
Journal of Jilin Engineering Normal University
关键词
审计假设
审计公设
审计前提
审计设想
定义
内容
<Keyword>audit presumption
audit postulate
audit hyphothesis
audit assume
concept
content
