| 论审计判断偏误的形成机制及其防治措施 |
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| 引用本文： | 管亚梅.论审计判断偏误的形成机制及其防治措施[J].现代财经,2005,25(10):50-53,73. |
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| 作者姓名： | 管亚梅 |
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| 作者单位： | 南京财经大学会计学院,江苏南京210003 |
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| 摘 要： | 在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。而审计判断偏误的存在是导致审计判断错误的主要原因之一。因此，研究审计判断偏误的形成机制及其防治就显得十分必要了。
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| 关 键 词： | 审计判断 审计专业 审计准则 |
| 文章编号： | 1005-1007（2005）10-0050-04 |
| 收稿时间： | 2005-03-20 |
| 修稿时间： | 2005-03-20 |
Discussion on the Form Mechanism of the Audit Judgement and Measures of Cure |
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| Guan Yamei.Discussion on the Form Mechanism of the Audit Judgement and Measures of Cure[J].Modern Finance and Economics(Journal of Tianjin University of Finance and Economics),2005,25(10):50-53,73. |
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| Authors: | Guan Yamei |
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| Abstract: | Among audit, it need to make audit judgement in each stage and link of audit. No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision. And it is the one of major reason that causes audit judgement wrongly that what audit judgement mistake exist. Therefore, research audit judgement mistake form mechanism and its prevention and cure is very necessary. |
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| Keywords: | Audit Judgement Audit Profession Audit Norm |
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