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 。
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.
出处
《电子科技大学学报（社科版）》
2003年第4期37-41,共5页
Journal of University of Electronic Science and Technology of China(Social Sciences Edition)
关键词
知识经济
审计假设
内部控制
intellectual economy
audit assumption
internal control
