审计公设探讨

A study of auditing postulate

探讨了审计公设的本质、特征及建立原则 ,总结了国内外学者关于审计公设体系研究的成果 。

This paper explores the nature,the characteristic and the establishment principles of auditing postulate,and summarizes the study achievements of demestic and foreign scholars on auditing postulate system,from this,proposes an imagine on the construction of recent auditing postulate system.