摘要
将审计学产生以来中外学者对审计假设的看法，归纳为审计过程观、审计制度观、审计社会观。在总结国内外审计假设观点的基础上。
This paper puts forward a viewpoint on auditing assumptions including auditing process view,auditing system view,auditing society view,auditing relationship view,which are based on the summary and analysis of kinds of domestic and oversea auditing assumptions.
出处
《天津商学院学报》
1999年第3期49-52,共4页
Journal of Tianjin University of Commerce
关键词
审计假设
审计过程观
审计制度观
审计社会观
auditing assumption
auditing process view
auditing system view
auditing society view
auditing relationship view
