论审计假设

On audit hypothesis

审计假设是开展审计工作和作出审计结论的基本前提 ,也是建立审计原则和研究审计理论的逻辑起点。本文正是从此谈起 ,结合国内外理论界对审计假设的研究及审计假设本身所固有的基本特征 ,来分析我国建立审计假设体系的作用及其重要意义 ,在此基础上 。

Audit hypothesis is a fundmentle prerequisite for carrying out audit program and drawing audit conclusion and also a logical start point to establish audit principles and to study audit theory. Beginning with the viewpoint above, this paper, conbined with the study of audit hypothesis and its intrisic characteristics, presents an analysis of audit hypothesis system and significance, which will be established in China. On this basis. The paper chiefly points out the main contents in the hypothesis theorelical system established in China.