| 论审计实务中CPA职业判断的应用 |
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| 引用本文： | 王彦平. 论审计实务中CPA职业判断的应用[J]. 时代经贸, 2007, 5(4X): 34-35 |
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| 作者姓名： | 王彦平 |
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| 作者单位： | 兰州商学院会计学院,甘肃兰州 |
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| 摘 要： | 审计判断贯穿于审计全过程，整个审计就是一个连续判断的过程。本文试从审计实务中有关重要性水平、审计风险、审计证据及审计报告类型方面简要论述了CPA职业判断的应用，为进一步深入的研究打下了基础。
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| 关 键 词： | 审计判断 CPA 审计过程 |
Application of CPA''''s audit judgments in audit practice |
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| WANG Yan- ping. Application of CPA''''s audit judgments in audit practice[J]. Economic & Trade Update, 2007, 5(4X): 34-35 |
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| Authors: | WANG Yan- ping |
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| Affiliation: | School of Accounting , Lartzhou Commewial College , Lanzhou Gansu |
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| Abstract: | Audit judgments exist in all the audit processes and auditing is a process that is occupied by continuous judgments. The paper states the application of audit judgments on the level of materiality,audit risks,audit evidences and the style of audit report, which lay a good foundation for further study. |
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| Keywords: | Audit judgments CPA Audit process |
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