审计专业判断的逻辑构架分析

审计作业给审计判断提供了专业性的限定，并使之具有不特定的内涵。审计专业判断可以按判断对象分为四种类型；审计专业判断的逻辑链也可以按思维进程分为四个环节；为保证判断的效果，必须对关键性环节实施控制。审计专业判断的两个层次（总体判断与关键点判断）构成一个体系，系统地运用于审计作业的全过程。

An Analysis on the Logical Framework of Audit Judgement

Audit operation provides audit judgement with the particular connotation as well as the specialized restriction. The specialized audit judgement may fall into four types according to the objects of judgement. Again its logical chain may fall into four links. In order to ensure the effect of the judgement, the control over the key link must be conducted. The two levels of audit judgement constitute a system, which is systematically in the whole course of audit operation.