Faculty of Economic and Financial Sciences
Learning Unit 1
Responsibilities, functions and qualities of an
Auditor
,Department of Commercial
Accounting
AUDITING POSTULATES (ASSUMPTIONS)
• Postulates are things claimed as basis for reasoning for
any subject and they provide the basis for thinking about
problems and arriving at solutions.
• Postulates are the foundation for Auditing.
• Everyone who engage in this course need to fully
understand the foundation and reasoning of conducting
audit and the expected environment in which audit should
be conducted:
• Study Page 1/10 – 1/13 for the philosophy
(ideas/thinking) of auditing
2
, Department of Commercial
Accounting
• The postulates of auditing are the
fundamental beliefs about auditing without
which there would not be an identifiable
auditing discipline.
3
Learning Unit 1
Responsibilities, functions and qualities of an
Auditor
,Department of Commercial
Accounting
AUDITING POSTULATES (ASSUMPTIONS)
• Postulates are things claimed as basis for reasoning for
any subject and they provide the basis for thinking about
problems and arriving at solutions.
• Postulates are the foundation for Auditing.
• Everyone who engage in this course need to fully
understand the foundation and reasoning of conducting
audit and the expected environment in which audit should
be conducted:
• Study Page 1/10 – 1/13 for the philosophy
(ideas/thinking) of auditing
2
, Department of Commercial
Accounting
• The postulates of auditing are the
fundamental beliefs about auditing without
which there would not be an identifiable
auditing discipline.
3
