正(一)审计假设的重要意义审计假设(Auditing Postulates)又可称审计公假,是审计工作的前提,是审计理论的基石,是制定审计准则的基本依据和基础.研究审计假设有十分 .
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Reasonable auditing postulates include: relation of economic responsibility postulate, just suspicion postulate, testability postulate and auditing entity postulate.
合理审计假设应包括：经济责任关系假设、正当怀疑假设、可验证性假设和审计主体假设。
Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
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