When studying fraud auditing hypothesis, the thesis poses three kinds of hypothesizes which are about the precondition, the behavior and the responsibility.

• 由于舞弊审计责任是一个重要的元素,对舞弊审计责任的认识和划分影响到舞弊审计的效果,所以笔者将舞弊审计责任作为研究的一个重点。