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بررسی های حسابداری و حسابرسی، جلد ۳، شماره ۳، صفحات ۰-۰
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| عنوان فارسی |
مفروضات بنیادین در حسابرسی |
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| چکیده فارسی مقاله |
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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| کلیدواژه‌های فارسی مقاله |
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| عنوان انگلیسی |
The Postulates of Auditing |
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| چکیده انگلیسی مقاله |
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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| کلیدواژه‌های انگلیسی مقاله |
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| نویسندگان مقاله |
اصغر سجادی |
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| نشانی اینترنتی |
http://acctgrev.ut.ac.ir/article_25870_f16f298ef788b2c6135bbd4533046605.pdf |
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| زبان مقاله منتشر شده |
fa |
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