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.
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