1) Exploration of Auditing Assumption
试析审计假设
2) Discussion on the Auditing Assumptions
试论审计假设
3) An Anaiysis to Auditing Hypothesis
审计假设探析
4) auditing assumption
审计假设
1.
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。
2.
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.
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。
5) Audit assumption
审计假设
1.
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。
6) auditing hypothesis
审计假设
1.
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.
审计假设是建立和研究审计理论的基石,是进行审计工作的前提。
2.
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.
审计假设是建立和研究审计理论的基石 ,是进行审计工作的前提。
补充资料：试论
1.指科举考试的策论。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条