This thesis analyzes the features and contributing factor of audit judgment and discusses the application in audit process under the present audit model.
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。
The article is the final thesis research process and the outcome of the summary, and the problems and difficulties for analysis, judgment, for the follow-up work of reference.
文章的最后是对该论文研究过程及成果的总结，并就存在的问题及困难进行分析、判断，为后续的工作提供参考依据。
The thesis points out that the evaluation standard of science and technology by Russian philosophical academia has changed, from objective judgment to valuation judgment.
前苏联科学技术哲学界把客观事实作为衡量科学技术正误优劣的惟一标准，而排斥价值判断；
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