基于评价行为的审计假设分析

本文从行为科学的角度考察了审计过程,认为审计过程本质上是一个评价行为过程。在此基础上,我们结合审计假设的意义和特征,利用科学研究方法中的移植法,提出了基于评价行为的六项审计假设,即行为主体独立性假设、经济责任关系假设、主体执业标准假设、信息可验证假设、判断必要性假设和职业能力胜任假设。

Analysis of Auditing Postulate On the Basis of Evaluation Behavior

This paper reviews the process of auditing from the view of behavioral science, and considers that auditing is a process of behavior of evaluation substantially. On the Basis of that, it synthesizes the purports and characteristics of auditing postulate, utilizes the transplantation which belongs to the methodology of science, and expounds six auditing postulates on the basis of behavior of evaluation, the main contents of which include: the independence of behavioral acting subject, the relation to economic liability, the occupational norms of behavioral acting subject, the message can be verified, the necessity of judgment, and the capabilities of behavioral acting subject are fit for the occupation.