New Idea of Constructing Theoretical System of Auditing

Researches and studies on basic theoretical system of auditing in recent ten years and more still remain in its preliminary phase and, thus, cannot provide impelling guidance for auditing practice. As elemental hypothesis of auditing makes the basis for constructing the basic theoretical system of auditing, we make a corn- parison and analysis of two of the most representative elemental hypothesis modes and, then, put forward a group of new-brand elemental hypotheses of auditing to construct preliminarily the basic theoretical system of auditing.