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审计假设体系的构建以审计环境为基础，审计环境的变化对审计假设产生不同程度的影响。对于已提出的审计假设，可能由于环境的变化而受到冲击，因此有必要提出适应当前审计环境的假设。
我国审计环境对审计假设影响初探
【摘 要】
：
审计假设体系的构建以审计环境为基础，审计环境的变化对审计假设产生不同程度的影响。对于已提出的审计假设，可能由于环境的变化而受到冲击，因此有必要提出适应当前审计环境的假
【机 构】
：
福建省标准化研究院
【出 处】
：
企业文化（中旬刊）
【发表日期】
：
2014年5期
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