审计假设体系的构建

Query into the Auditing Hypothesis

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。从审计假设的特点入手,对审计假设的体系结构进行探讨,提出构成审计假设的基本内容:审计主体假设、信息可验证假设、内控有效性假设、无反证判定假设、正当怀疑假设、风险可控假设等。

Auditing hypothesis is the basis of establishing and studying the auditing theory, and the premise of carrying out auditing work. Starting from the characteristics of the auditing hypothesis, this paper discusses its contents, puts forward sorts of hypotheses that constitute the basic contents of auditing bypothesis, such as the justified skeptical hypothesis, the venture-controlled hypothesis, etc.