1) Positive Auditing Theory
审计实证理论
1.
Research on the Development of Positive Auditing Theory;
审计实证理论研究发展探研
2) positive accounting theory
实证会计理论
1.
Because of the development of economic theory and the inherent shortcoming of normative accounting theory,positive accounting theory (PAT) appeared in the 1970s.
由于规范会计理论的缺陷 ,更主要是在经济理论和理财学理论的影响下 ,实证会计理论在 70年代产生并发展起来 ,成为当代西方会计研究的主流。
3) auditing theory
审计理论
1.
Whether the auditing theory structure is right or wrong, and how effective the guiding function is, mostly depends on how correct and scientific the selection of the logical starting point is.
审计理论结构正确与否及其对审计实践指导作用的大小,在很大程度上取决于逻辑起点选择的正确性和科学性。
2.
The structure of auditing primary theory is analyzed through the classification of auditing theory.
本文从审计理论的分类入手 ,探讨了审计基础理论的结构。
3.
After comparing three auditing assumptions which are summarized and analyzed in classical auditing theory, this paper presents four auditing assumptions including independent assumption, validating assumption, general accounting standards effective assumption and auditor s title assumption.
研究了审计假设的本质特征 ,通过对比审计理论界三种审计假设观点 ,提出独立性假设、可验证性假设、公认会计准则有效性假设和审计人员称职假设等四个审计假设。
4) audit theory
审计理论
1.
Audit concept system is the basis for constructing audit theory system and plays an important role in the audit theory system.
审计概念体系是构建审计理论结构的基石,在审计理论结构中占有非常重要的地位。
2.
This paper analyzes the factors that hinders the development of the audit theory,after reviewing the definition and significance of its structure.
通过对审计理论结构的涵义、意义的再认识 ,剖析了阻碍审计理论发展的原因 ,提出了建立审计理论结构的一些新思路。
5) academic-empirical
理论-实证
6) ANALYSIS ON POSITIVE ACCOUNTING THEORY
试析实证会计理论
补充资料：审计人员执行审计监督权时有不受干涉的权利
审计人员执行审计监督权时有不受干涉的权利：审记人员执行审记机关的审记监督权,任何行政机关、社会团体和个人不得干涉其独立行使职权，审记人员依法执行职务，受法律保护。任何组织个人不得拒绝审记人员依法执行职务，不得打击报复审记人员。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条