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审计假设对审计理论来说有着重要的意义。本文研究了莫茨和夏拉夫提出的第一条假设,财务报表和财务资料是可以验证的,分析了它的提出背景、目前适用现状、受到的挑战以及未来的适用情况。
The audit hypothesis has the vital significance to the audit theory. This paper studies the first hypothesis put forward by Moshi and Chalaf. The financial statements and financial information are verifiable, and its background, current applicable status, challenges and future applications are analyzed.