【摘要】：審計(jì)假設(shè)是指為了進(jìn)行審計(jì)理論研究,指導(dǎo)審計(jì)實(shí)踐,根據(jù)審計(jì)環(huán)境中既有的事實(shí)和經(jīng)驗(yàn),對(duì)審計(jì)活動(dòng)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(shí)踐所證實(shí)。審計(jì)假設(shè)是審計(jì)理論研究的前提,是構(gòu)建審計(jì)理論體系的依據(jù),是演繹審計(jì)理論的基礎(chǔ)。 本文的中心是構(gòu)建一個(gè)審計(jì)假設(shè)體系,圍繞這個(gè)中心,文章首先探討了審計(jì)假設(shè)的一些基本理論,其中著重探討了審計(jì)假設(shè)與審計(jì)準(zhǔn)則的關(guān)系,認(rèn)為審計(jì)假設(shè)是審計(jì)準(zhǔn)則的前提。在回顧并分析了審計(jì)假設(shè)研究的歷史功績(jī)和缺點(diǎn)之后,文章對(duì)構(gòu)建審計(jì)假設(shè)體系的思路進(jìn)行了明確,首先確立了構(gòu)建審計(jì)假設(shè)體系的原則,之后對(duì)審計(jì)環(huán)境進(jìn)行了系統(tǒng)的分析,由于本文所建立的審計(jì)假設(shè)體系以審計(jì)環(huán)境為基點(diǎn)推導(dǎo)而來,按審計(jì)環(huán)境分類的體系建立審計(jì)假設(shè)體系,因此我們將審計(jì)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(jì)上的體現(xiàn)和審計(jì)系統(tǒng)運(yùn)行的要求與內(nèi)在規(guī)定性三個(gè)層次。 文章的重點(diǎn),既審計(jì)假設(shè)體系的內(nèi)容,我們提出以審計(jì)環(huán)境為基礎(chǔ)推導(dǎo)出的審計(jì)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(jì)上的假設(shè)和審計(jì)系統(tǒng)運(yùn)行的內(nèi)在規(guī)定性假設(shè)三個(gè)審計(jì)假設(shè)體系層次,在這三個(gè)層次下包含了審計(jì)能夠揭露錯(cuò)誤和舞弊假設(shè)、審計(jì)結(jié)果能夠產(chǎn)生社會(huì)效益假設(shè)、信息可驗(yàn)證假設(shè)、審計(jì)標(biāo)準(zhǔn)假設(shè)、審計(jì)主體可信賴假設(shè)、審計(jì)風(fēng)險(xiǎn)可控性假設(shè)六項(xiàng)具體假設(shè)。由于審計(jì)假設(shè)是審計(jì)理論研究的前提,對(duì)于審計(jì)理論要素的推導(dǎo)是我們驗(yàn)證審計(jì)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(jì)假設(shè)體系推導(dǎo)出審計(jì)理論體系的各個(gè)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(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：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(jì)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(xiǎn)因素識(shí)別與防范對(duì)策[D];鄭州大學(xué);2010年

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本文編號(hào)：2449563