审计的基本属性(ppt 130页).pptVIP

第一章 审计的基本属性 Whenever the advance of civilization brought about the necessity of one man being entrusted to some extent with the property of another the advisability of some kind of check upon the fidelity of the former would become apparent. Brown, Richard, 1905, A History of Accounting and Accountants, T. T. and E. C. Jack, p.75 第一章 目录 1．审计的经济属性 2．审计的认识属性 2-1 审计认识的对象 2-2 审计判断的结构 3．审计的证明属性 3-1 命题的分类 3-2 证据的概念 3-3 审计命题的翻译和证