摘要
审计目标为审计实现之结果,审计假设为审计工作实施的前提条件和理论基础。本文阐述审计目标和审计假设之内容,并力图找出二者对应之关联。
Auditing objectives are the result of audit practices. Auditing assumptions are the theory basis and prerequisite of audit practices. The thesis discussed the content of auditing objectives and auditing assumptions, and the relation between them.
出处
《华北电力大学学报（社会科学版）》
2005年第3期27-29,共3页
Journal of North China Electric Power University(Social Sciences)
关键词
审计目标
审计假设
关联
auditing objectives
auditing assumptions
relation
