Query into the Auditing Hypothesis
Zhaoming Liu · Journal of Hefei University · 2006
Auditing hypothesis is the basis of establishing and studying the auditing theory,and the premise of carrying out auditing work.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.