Reasonable auditingpostulates include: relation of economic responsibility postulate, just suspicion postulate, testability postulate and auditing entity postulate.
合理审计假设应包括:经济责任关系假设、正当怀疑假设、可验证性假设和审计主体假设。
2
Auditingpostulates are influenced by auditing circumstances and are determined by auditing objectives; otherwise, auditingpostulates are basis of auditing concepts and auditing criterions.