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مفروضات بنیادین در حسابرسی | ||
| بررسیهای حسابداری و حسابرسی | ||
| مقاله 5، دوره 3، شماره 3 - شماره پیاپی 1000137، دی 1373 اصل مقاله (396.67 K) | ||
| نویسنده | ||
| اصغر سجادی* | ||
| عنوان مقاله [English] | ||
| The Postulates of Auditing | ||
| چکیده [English] | ||
| Considering the auditing as an independent field of knowledge, has its own postulates, concepts and theories. This paper examines the qualitative characterstic of postulates as an starting point for reasoning. Based on these characterstic, eight postulates of oudithing has be en introduced. These postulates are as follows : 1- Financial is no necessary & other Financial informations are verifiable . 2- There is no necessary conflict of interest between the Auditor and the management of the enterprise under audit. 3- The financial statements and other information submitted for verification are free from collusive and other irregularities, 5- Consistent application of GAAP results in the fair presentation of financial position and the result of Operations. 6- In t Ill' absence of clear evidence to the contrary, what has held true in the past for the enterprise under examination will held true in the future. 7- The auditor acts exclusively in the capacity of an auditor. 8- The professional status of the independent auditor imposes | ||
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آمار تعداد مشاهده مقاله: 11,381 تعداد دریافت فایل اصل مقاله: 3,976 |
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