مفروضات بنیادین در حسابرسی

نویسنده


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