审计专业判断

审计专业判断的逻辑链也可以按思维进程分为四个环节；

Again its logical chain may fall into four links .

审计专业判断的逻辑构架分析

An Analysis on the Logical Framework of Audit Judgement

审计专业判断基本理论探讨

Study on Basic Theory of Audit Judgement in China

由有限理性理论透视审计专业判断

A Reflection from Theory of " Limited Reason " on Audit Specialty Judgement

审计专业判断及其重要性

On Auditing Professional Judgement and Its Significance

审计专业判断可以按判断对象分为四种类型；

The specialized audit judgement may fall into four types according to the objects of judgement .

审计专业判断研究

Research on Professional Judgment of Auditing

判断检测出的孤立点是否可疑；通过对可疑孤立点进行审计专业判断，从而发现审计线索。

The doubtful outliers are validated by using professional audit method so as to find the clues .

审计专业判断在审计理论中占有重要的地位，并贯穿于审计过程的始终。

Audit specialty judgement plays an important role in the theory of audit in the whole process of auditing .

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。

The two levels of audit judgement constitute a system , which is systematically in the whole course of audit operation .

审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。

Professional judgment of auditing is core of audit procedure , which is one of the most important field of modern theory in auditing .

本文在国内外审计专业判断研究的基础上，结合我国现阶段审计专业判断存在的问题，提出适合我国国情的提高审计专业判断能力的具体措施。

The article research on the basis of internal and external , aiming at deficiency in our country , the article brought forward concrete proposals on proving the ability of audit professional judgment .

审计决策与专业判断

Audit decision - making and professional judgement

随着我国市场化程度的不断提高，对各种经济主体经营活动的限制将逐步放宽，从而必然对审计人员的专业判断能力提出更高的要求。

With the normalization of Chinese market , all the limits to economic activities will relax , which requires that auditors have better abilities to make professional judgements .

会计人员运用专业理论知识和实践经验进行职业判断的内容也有所增加，从而必然对审计人员的专业判断能力提出更高的要求。

Accounting personnel application profession theories knowledge with practice the experience steer the contents that occupation criterion to also have the raise , from but inevitable the confrontation accounts the personnel 's profession criterion ability propose higher solicit .

试论我国审计环境与审计专业判断

Study on Audit Environment and Audit Judgement in China

特别是由审计失败而导致的审计诉讼案件的频发，使公众对审计人员的专业判断能力产生了严重的质疑。

Especially , audit incident of failing give birth to audit complain frequently happen , society express strong doubts about professional judgment ability of auditing personnel .