Audit assertion是什么意思

Audit assertion是什么意思
Audit assertion是什么意思

Audit assertion是什么意思
审计的断言
Audit assertion 网络例句
1.When people study the relation,the knowledge ofaudit assertion is developed and enriched accordingly.
五、审计证据与审计认定审计证据与审计认定间的关系,并不是人们想象中的那种纯逻辑的或因果性的关系.
2.However,there are some differences between these studies and assertion knowledge in audit professional standards.
莫茨和夏拉夫是最早涉足审计认定问题的研究者,Toba、Kissingcr和Gibbs也对这一问题做了有益探索,但这些研究与审计职业规范中的认定概念存在一定差异.
3.With the development of audit and complication of audit objective,audit assertion changes accordingly,the relation between them become complicated gradually.
随着审计的发展,审计目标的复杂化,审计认定也发生了变化,证据与认定间的关系也趋于复杂、捉摸不定.
4.Therefore,relevance of audit evidence focuses on the empirical and factual connection between auditevidence and assertion audited,and the connection may be various.
审计证据相关性强调的是审计证据与待证认定之间的"经验的、事实的"联系,且它们之间的联系是多种多样的、全方位的.
5.From the viewpoint of knowledge theory,the substantive meaning was implicitly contained in the relation between audit evidence and audit assertion; moreover,the relation is a kind of fact and experience-based connection.
审计证据概念探讨审计证据的本质,它是审计证据理论的逻辑起点,是该理论其他内容的基础.
6.To this end,in order to promote understanding between audit evidence and audit assertion,a possible development direction of theory is to introduce pragmatic approach in scientific explanation theory.According to Thomas Nagel （1979,the connecting modes of explanatory terms with explained term vary among different discipline.
考虑审计结论的这种环境依存性,就不得不分析具体审计证据过程中的语境与情形,欲发展与完善审计证据与审计认定间关系的认识,引荐科学说明理论中的语境实用说明法应该是一个理论发展方向.
7.So,we should quantify audit evidence,and the best effect is,by quantification,to accurately reflect the supporting degree of audit evidence to assertion tested Usually,probability is used to denote degree; therefore,the optimal choice is to use probability to quantify audit evidence,and to construct audit evidence combination theory in the context of Bayes law.
利用这种度量在贝叶斯框架内构建审计证据组合理论的确有其理论价值,它不仅可以在一个广为接受的科学理论框架内提供综合处理审计证据的方法,还可对若干经验验证的结果予以理论证明.