审计判断的成因及其在审计过程中的应用

审计专业判断是审计人员职业道德、胜任能力和专业经验的有机统一和外在表现,当审计人员面对复杂审计事项和不确定审计环境时,正确的审计判断是审计人员能否作出合理认识、评价、预测和决策的必要条件,也是审计能否成功的关键因素。本文从审计判断的特征、成因入手,探讨了在现代审计模式下审计判断在审计过程中的应用问题。

On the Contributing Factor of Audit Judgment and its Application in Audit Process

Audit professional judgment is the coordination and expression of auditor's professional ethics, competence and experience. The right Audit judgment is the essential condition and also is the key factor of success for the Auditor to make rational evaluation, predicting and decision when they confront complex Audit practice and uncertain environment. This thesis analyzes the features and contributing factor of Audit judgment and discusses the application in Audit process under the present audit model.