Auditing postulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditing postulates are basis of auditing concepts and auditing criterions.
审计假设受审计环境的影响，并受制于审计目标，同时又是制定审计概念、审计规范的依据。
Broad understanding of current auditing principles and internal control concepts.
深刻理解审计原理和内部控制理念。
This paper respectively introduces the concepts of CPA independence, auditing organization independence, nongovernmental auditing profession independence.
本文拟分别探讨民间审计三个主体即注册会计师、审计组织和民间审计职业独立性的内涵。
The paper also proposes solutions to strengthen virtual, lawful and propaganda concepts, communicate more with clients, inspect more seriously , maintain the independence of auditing work and fu…
提出加强道德、法制教育与宣传，加强与客户的沟通，加大检查力度，保持审计的独立性，从而规范会计师事务所及从业人员的审计行为。
The paper also proposes solutions to strengthen virtual, lawful and propaganda concepts, communicate more with clients, inspect more seriously , maintain the independence of auditing work and fu…
提出加强道德、法制教育与宣传，加强与客户的沟通，加大检查力度，保持审计的独立性，从而规范会计师事务所及从业人员的审计行为。
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