1) audit fraud (false auditing)
2) auditing assumption
In this paper, the essential characteristics of auditing assumptions is studied.
研究了审计假设的本质特征 ,通过对比审计理论界三种审计假设观点 ,提出独立性假设、可验证性假设、公认会计准则有效性假设和审计人员称职假设等四个审计假设。
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.
3) Audit assumption
The development of intellectual economy leads to great changes of audit environment, which requires reconstructing audit theory system, including audit assumptions, in order to effectively instruct the development of audit practice.
知识经济的发展引起了审计环境的重大变化 ,要求重构包括审计假设在内的审计理论体系 ,以便更有效地指导和推动审计实践的发展。
4) auditing hypothesis
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 hypothesis,such as the justified skeptical hypothesis,the venture-controlled hypothesis,etc.
Starting from the important position of the auditing hypothesis, this paper discusses the contents of it and puts forward a series of hypotheses as economic liabilities,etc.
5) auditing postulates
Sharaf put forward the concept of auditing postulates, auditing postulates has become the important subject.
The first part is the reason about adjustment of auditor s responsibility;The second part is that auditing postulates can be used to judge auditor s responsibility;The third part tries to indicate that auditing postulates are used to judge auditor s responsibility.
We can define auditing postulates as follows ,it can guide auditing practice, and according to auditing fact and experience existing in the auditing environment, to make some logical or generally accepted reasonings and judgements that are not really known or can t be proved yet in auditing activity, and these reasonings and judgements could be verified by practice of developing constantly.
6) audit hypothesis
The author thinks the audit hypothesis is composed of the hypotheses of liability remitting,confirmation,efficient control and time and space.