对审计专业判断能力的思考

所谓审计判断,又称审计职业判断,是指审计人员在不确定的情况下,依据一定的职业规则和自身经验,对某一事项做出分析、判断、选择和决策的能力.审计专业判断是确定被审计事项是否具有某种属性的思维过程,简单说是运用审计及相关学科的知识与经验,从各种可能的工作方案中做出取舍的决策.由此看出审计专业判断存在于整个审计过程,审计专业判断在审计工作过程中具有重要性和普遍性.

Determine the ability of the auditing profession to think

The so-called audit judgments,also known as audit professional judgments,is the auditor in case of uncertainty,according to certain rules and their own professional experience,an analysis on a certain matter,judgments,choices and decision-making. Auditing profession is to determine the matters being audited to determine whether certain attributes of the thinking process,it simply is the use of audit and related disciplines of knowledge and experience from a variety of possible program of work to make trade-...