A Semantic Meaning Analysis of the Ultimate Proposition to be Verified by Independent Auditors.
针对审计报告中“公允表述”含义缺乏共识的问题，提出基于“解释”概念的验证模型，通过将最终命题转化为子命题集来建立验证前提，并分析解释的三个基本特征对模型的影响。
Abstract There has been no essential agreement even within the accounting profession, as to what the phrase "present fairly" in an auditor's report means. This paper notes that this problem is epistemic in nature and is associated with the question "how can auditors obtain knowledge as to the ultimate proposition?" Our primary goal is to establish a well-grounded and more sophisticated verification model for use by independent auditors. Such a model should provide effective solutions for the critical problem at issue. After we discuss a certain philosophical concept "explication," which lends a theoretical foundation to our verification model, we will, first of all, "translate" the meaning of the ultimate proposition under a normal audit into a set of subsidiary propositions by virtue of explication, for the purpose of establishing the premise which governs the entire structure of the verification process. Second, we analyze and conclude what is implied or suggested by the three basic features (creative, stipuiative, and imperfect) of explication in our propose verification model.