注册会计师审计假设体系优化研究——基于财务报表审计视角

Research on Optimization of CPA Audit Postulation System——From the perspective of auditing financial statements

审计假设是指人们在长期审计实践中逐步总结和提炼的,对审计运行规律所作出的合乎逻辑的预先设定。审计假设作为注册会计师审计理论体系的核心要素,是注册会计师审计的基础性制度优化中必须考虑的重要问题。本文基于财务报表审计视角,在文献梳理、理论分析和实践分析的基础上,对注册会计师审计假设体系进行了优化,提出了独立性假设、审计增信假设、合理保证假设、专业胜任假设、标准公认性假设、治理相关性假设、无反证推定假设、证据有效性假设和责任约束假设。本文丰富了注册会计师审计假设的研究文献,其结论可为完善注册会计师审计理论体系,健全注册会计师审计的基础性制度,促进完善产权保护等市场经济基础制度提供参考。

Audit postulation refers to the logical preset of audit operation rules that people have gradually summarized and refined in audit practice.As the core element of the theoretical system of CPA audit,audit postulation is an important element that must be considered in the optimization of the fundamental system of CPA audit.From the perspective of financial statement audit,this paper optimizes the system of CPA audit postulation based on literature review,theoretical analysis and practical analysis,and proposes the postulation of independence,postulation of trust enhancement,postulation of reasonable assurance,postulation of professional competence,postulation of standard recognition,postulation of governance relevance,postulation of presumption without disproof,postulation of evidence validity and postulation of responsibility constraint.This paper enriches the research literature on CPA audit postulation,and its findings provide references for improving the theoretical system of CPA audit,the fundamental system of CPA audit,and the fundamental system of market economy such as property rights protection.