审计假设体系的构建研究
发布时间：2019-03-29 12:52
【摘要】：审计假设是指为了进行审计理论研究,指导审计实践,根据审计环境中既有的事实和经验,对审计活动中尚未确知或无法论证的事物做出的合乎逻辑或公认的推理和判断,这些推理和判断能够被不断发展的实践所证实。审计假设是审计理论研究的前提,是构建审计理论体系的依据,是演绎审计理论的基础。 本文的中心是构建一个审计假设体系,围绕这个中心,文章首先探讨了审计假设的一些基本理论,其中着重探讨了审计假设与审计准则的关系,认为审计假设是审计准则的前提。在回顾并分析了审计假设研究的历史功绩和缺点之后,文章对构建审计假设体系的思路进行了明确,首先确立了构建审计假设体系的原则,之后对审计环境进行了系统的分析,由于本文所建立的审计假设体系以审计环境为基点推导而来,按审计环境分类的体系建立审计假设体系,因此我们将审计环境由外到内划分为客观环境的内在规定性、客观环境在审计上的体现和审计系统运行的要求与内在规定性三个层次。 文章的重点,既审计假设体系的内容,我们提出以审计环境为基础推导出的审计假设体系,包括客观环境的内在规定性假设、客观环境体现于审计上的假设和审计系统运行的内在规定性假设三个审计假设体系层次,在这三个层次下包含了审计能够揭露错误和舞弊假设、审计结果能够产生社会效益假设、信息可验证假设、审计标准假设、审计主体可信赖假设、审计风险可控性假设六项具体假设。由于审计假设是审计理论研究的前提,对于审计理论要素的推导是我们验证审计假设体系是否科学、合理的途径之一,我们通过图示详细地描述了怎样由我们所构建的审计假设体系推导出审计理论体系的各个要素。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
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239
本文编号：2449563
[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
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239
【引证文献】
相关硕士学位论文 前2条
1 李春玲;舞弊审计理论结构研究[D];首都经济贸易大学;2006年
2 辛力群;河南供电企业风险因素识别与防范对策[D];郑州大学;2010年
，本文编号：2449563
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