【摘要】：審計假設(shè)是指為了進(jìn)行審計理論研究,指導(dǎo)審計實踐,根據(jù)審計環(huán)境中既有的事實和經(jīng)驗,對審計活動中尚未確知或無法論證的事物做出的合乎邏輯或公認(rèn)的推理和判斷,這些推理和判斷能夠被不斷發(fā)展的實踐所證實。審計假設(shè)是審計理論研究的前提,是構(gòu)建審計理論體系的依據(jù),是演繹審計理論的基礎(chǔ)。 本文的中心是構(gòu)建一個審計假設(shè)體系,圍繞這個中心,文章首先探討了審計假設(shè)的一些基本理論,其中著重探討了審計假設(shè)與審計準(zhǔn)則的關(guān)系,認(rèn)為審計假設(shè)是審計準(zhǔn)則的前提。在回顧并分析了審計假設(shè)研究的歷史功績和缺點之后,文章對構(gòu)建審計假設(shè)體系的思路進(jìn)行了明確,首先確立了構(gòu)建審計假設(shè)體系的原則,之后對審計環(huán)境進(jìn)行了系統(tǒng)的分析,由于本文所建立的審計假設(shè)體系以審計環(huán)境為基點推導(dǎo)而來,按審計環(huán)境分類的體系建立審計假設(shè)體系,因此我們將審計環(huán)境由外到內(nèi)劃分為客觀環(huán)境的內(nèi)在規(guī)定性、客觀環(huán)境在審計上的體現(xiàn)和審計系統(tǒng)運行的要求與內(nèi)在規(guī)定性三個層次。 文章的重點,既審計假設(shè)體系的內(nèi)容,我們提出以審計環(huán)境為基礎(chǔ)推導(dǎo)出的審計假設(shè)體系,包括客觀環(huán)境的內(nèi)在規(guī)定性假設(shè)、客觀環(huán)境體現(xiàn)于審計上的假設(shè)和審計系統(tǒng)運行的內(nèi)在規(guī)定性假設(shè)三個審計假設(shè)體系層次,在這三個層次下包含了審計能夠揭露錯誤和舞弊假設(shè)、審計結(jié)果能夠產(chǎn)生社會效益假設(shè)、信息可驗證假設(shè)、審計標(biāo)準(zhǔn)假設(shè)、審計主體可信賴假設(shè)、審計風(fēng)險可控性假設(shè)六項具體假設(shè)。由于審計假設(shè)是審計理論研究的前提,對于審計理論要素的推導(dǎo)是我們驗證審計假設(shè)體系是否科學(xué)、合理的途徑之一,我們通過圖示詳細(xì)地描述了怎樣由我們所構(gòu)建的審計假設(shè)體系推導(dǎo)出審計理論體系的各個要素。文章
[Abstract]:Audit hypothesis refers to logical or generally accepted reasoning and judgment, based on existing facts and experiences in the audit environment, for the purpose of conducting theoretical research on audit and guiding audit practice on things that have not yet been ascertained or proved in audit activities. These reasoning and judgments can be proved by the evolving practice. Audit hypothesis is the premise of audit theory research, the basis of constructing audit theory system, and the basis of deductive audit theory. The center of this paper is to construct an audit hypothesis system. Around this center, this paper first discusses some basic theories of audit hypothesis, in which the relationship between audit hypothesis and audit standards is emphatically discussed. It is considered that audit hypothesis is the premise of audit standards. After reviewing and analyzing the historical achievements and shortcomings of audit hypothesis research, this paper clarifies the idea of constructing audit hypothesis system, firstly establishes the principle of constructing audit hypothesis system, and then makes a systematic analysis of audit environment. Since the audit hypothesis system established in this paper is based on the audit environment, and the audit hypothesis system is established according to the audit environment classification system, we divide the audit environment from outside to inside into the internal regulation of the objective environment. Objective environment in audit and audit system operation requirements and internal regulations three levels. The focus of this paper is on the content of audit hypothesis system. We propose the audit hypothesis system based on audit environment, including the inherent prescriptive assumption of objective environment. The objective environment is embodied in the assumption on audit and the inherent prescriptive assumption in the operation of audit system, which includes the assumption that audit can expose errors and fraud. The audit results can produce social benefit hypothesis, information verifiability hypothesis, audit standard hypothesis, audit subject credibility hypothesis and audit risk controllability hypothesis. Since audit hypothesis is the premise of audit theory research, the derivation of audit theory elements is one of the ways to verify whether the audit hypothesis system is scientific and reasonable. In this paper, we describe in detail how to derive the various elements of the audit theory system from the audit hypothesis system we constructed. Article
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 李春玲;舞弊審計理論結(jié)構(gòu)研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2006年

2 辛力群;河南供電企業(yè)風(fēng)險因素識別與防范對策[D];鄭州大學(xué);2010年

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本文編號：2449563