- auditing postulates
- n.审计基本原理
English-Chinese dictionary of mining (英汉矿业大词典). 2013.
auditing postulates
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postulates of auditing — Theoretical principles and assumptions that purport to define the basis of auditing. *Robert Khun Mautz and Hussein A. Sharaf elaborated eight tentative postulates of auditing in *The Philosophy of Auditing (1961, Chapter 3): 1. *Financial… … Auditor's dictionary
Philosophy of Auditing, The — A landmark study of auditing’s theoretical underpinnings. Coauthored by *Robert Khun Mautz and Hussein A. Sharaf, and published by the *American Accounting Association, The Philosophy of Auditing first appeared in 1961. Among the book’s… … Auditor's dictionary
Scientology — Infobox Organization size = 120px caption = The Scientology Symbol is composed of the letter S that stands for Scientology and the ARC and KRC triangles, two important concepts in Scientology name = Scientology formation = 1953 type = Religious / … Wikipedia
International Organization of Supreme Audit Institutions — Abbreviation INTOSAI Motto Experientia Mutua Omnibus Prodest, Mutual experience benefits all Formation 1953 Type IGO H … Wikipedia
Scientology beliefs and practices — Scientology is, according to its own texts, the study and handling of the spirit in relationship to itself, others and all of life. [cite web | url=http://www.scientology.org/en US/religion/presentation/pg006.html | title=Introduction to… … Wikipedia
Accountancy — [http://dictionary.reference.com/browse/accountancy , dictionary.com] or accounting is the measurement, statement, or provision of assurance about financial information primarily used by lenders, managers, investors, tax authorities and other… … Wikipedia
Mautz, Robert Khun — born 1915 A U.S. academic, author, and specialist in auditing and accounting. Professor Mautz coauthored *The Philosophy of Auditing, a landmark book of 1961 that set out the famous *postulates of auditing. Mautz’s career has involved both… … Auditor's dictionary
Harvey Jackins — Carl Harvey Jackins (June 28 1916 – 12 July 1999 [ [http://www.rc.org/harvey/index.html RC web site Harvey Jackins obituaries] ] ) was the founder and principal theorist of Re evaluation Counseling (or RC), the main movement for co counselling.… … Wikipedia
Tone scale — In universe subject = Scientology described object = an aspect of Scientology In Scientology, the tone scale or emotional tone scale is a characterization of human behavior. It is based on the idea that some people appear to be more lively and… … Wikipedia
auditability — The feasibility of undertaking auditing procedures. Auditability is the first of the *postulates of auditing elaborated by *Robert Khun Mautz and Hussein A. Sharaf: It is, in effect, the prerequisite to auditing. If all the records of a… … Auditor's dictionary
profession — A skilled occupation that requires a high level of expertise and that fulfills a public service. The three traditional learned professions are divinity, law, and medicine, but from the nineteenth century a number of new professions arose,… … Auditor's dictionary
