摘要
提出审计假设主要由责任解除假设、可验证性假设、有效控制假设、时空假设构成。
The author thinks the audit hypothesis is composed of the hypotheses of liability remitting,confirmation,efficient control and time and space.
出处
《天津商学院学报》
2002年第1期41-42,61,共3页
Journal of Tianjin University of Commerce
关键词
审计假设
责任解除假设
可验证性假设
有效控制假设
时空假设
audit hypothesis
hypothesis of liability remitting
confirmation hypothesis
hypothesis of efficient control
hypothesis of time and space
