专业技能的核心在于审计判断技能。
The core of professional skills lies in skills of audit judgment.
第二章讨论审计判断绩效的评价标准。
Chapter two discusses the evaluation criteria of audit judgment performance.
第三章讨论审计判断绩效的影响因素。
Chapter three discusses the influence factors of audit judgment performance.
而审计判断偏误的存在是导致审计判断错误的主要原因之一。
And it is the one of major reason that causes audit judgement wrongly that what audit judgement mistake exist.
以绩效的一般含义为基础，分析了审计判断绩效的经济学含义。
Based on general meaning of performance, the economics meaning of audit judgment performance is provided.
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。
Audit judgments exist in all the audit processes and auditing is a process that is occupied by continuous judgments.
因此，研究审计判断偏误的形成机制及其防治就显得十分必要了。
Therefore, research audit judgement mistake form mechanism and its prevention and cure is very necessary.
在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。
Among audit, it need to make audit judgement in each stage and link of audit.
审计作业给审计判断提供了专业性的限定，并使之具有了特定的内涵。
Audit operation provides audit judgement with the particular connotation as well as the specialized restriction.
审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。
No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision.
时近效应和肯定性倾向都是一种判断偏误，一种可能导致审计判断错误的心理倾向。
Recency and confirmatory effect are both a kind of judgment bias, which may lead to a mistake of audit judgment.
审计判断标准是形成审计判断不可或缺的要素，因此，应对审计判断的标准进行深入探讨。
Auditing judgment standard is the indispensable element in the auditing judgment. Therefore we should make a deep study of the auditing judgment standard.
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。
This thesis analyzes the features and contributing factor of audit judgment and discusses the application in audit process under the present audit model.
自20世纪70年代以来，审计判断的研究已经成为当今世界范围内审计研究中最具活力的领域之一。
The research on audit judgment has become one of the most dynamic fields in the research on audit all over the world since 20th century 70's.
审计判断是影响审计质量的关键因素之一，近年来，这一问题正在引起我国审计职业界和审计理论界的重视。
Auditing judgment is one of the key factors affecting the auditing quality. In recent years, this question has drawn the attention of professional auditing field and auditing theory field.
一个银行的偿债能力取决于监管者和投资者的各自的判断，而非审计人员签字的一纸报告所能解决。
A bank's solvency is a matter of judgment for its regulators and for investors, not whatever a piece of paper signed by its auditors says it is.
该公司的审计师判断，如果交易成功，公司将会技术上破产。
Its auditors judged that if the transaction went ahead the company would become technically insolvent.
国际财务报表准则更基于原理，赋予审计员更大的空间做判断。
It is also more principles-based, granting auditors greater room to use judgment.
核数师不会对选择的审计程序作出判断。
The auditor does not exercise judgment in the selection of audit procedures.
审计理念是指在一定的社会环境条件下，审计为达到其目标、实现其职能而对社会所产生的价值判断。
Audit idea is a value judgment to the society made by audit when it achieved its purpose and function under the certain social environment.
作为评论员，审计人拥有相当的报告自由度，并有机会全面深入地向世人阐述他所作的执业判断的精巧微妙。
As a commentator, the auditor has considerable reporting freedom and the opportunity to communicate the subtlety of his own judgments in full.
分析性复核贯穿于审计全过程，是一个全程性的判断会计信息质量的方法。
Analytical review run through all the auditing courses, it is a full course method of judging accounting information quality.
审计证据的相关性是审计证据的基本属性，也是审计证据判断的重要标准。
The relevancy of audit evidence is one of important attribute of audit evidence, and also a significant standard of audit evidence judgment.
文章从三个方面阐述了审计专业判断的重要性，并对如何提高审计人员专业判断能力提出了几点建议。
The article elaborates the significance of auditing professional judgement from three aspects, and puts forward several Suggestions for auditors on how to make better professional judgements.
这是由董事会做出的判断，审计人员不得不同意。
That judgment is made by the board of directors, and auditors have to agree with it.
最后，研究设计了审计专业判断的评价系统。
Last, design a appraise system for auditing professional judgment, put measure into practice.
最后，研究设计了审计专业判断的评价系统。
Last, design a appraise system for auditing professional judgment, put measure into practice.
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