The core of professional skills lies in skills of audit judgment.
专业技能的核心在于审计判断技能。
Chapter two discusses the evaluation criteria of audit judgment performance.
第二章讨论审计判断绩效的评价标准。
Chapter three discusses the influence factors of audit judgment performance.
第三章讨论审计判断绩效的影响因素。
A clear linear tendency has been found in Chinese CPAs' audit judgment model.
在判断过程中，我国注册会计师的判断模型明显呈线性化。
Based on general meaning of performance, the economics meaning of audit judgment performance is provided.
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。
Recency and confirmatory effect are both a kind of judgment bias, which may lead to a mistake of audit judgment.
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。
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.
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。
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。
Audit idea is a value judgment to the society made by audit when it achieved its purpose and function under the certain social environment.
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。
The relevancy of audit evidence is one of important attribute of audit evidence, and also a significant standard of audit evidence judgment.
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 auditor does not exercise judgment in the selection of audit procedures.
核数师不会对选择的审计程序作出判断。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
只有提高了注册会计师职业判断的能力，才能从根本上降低审计风险，从而实现审计目标，提高审计质量。
The objective judgment result is the foundation of appropriate audit opinion, and the improvement of efficiency is the economic restriction faced with CPA's firms.
客观的判断结果是发表恰当审计意见的基础，判断效率的提高是会计师事务所面临的经济约束。
Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.
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。
Article 7 Certified Public Accountants should have professional skepticism and be able to use professional judgment to assess the sufficiency and appropriateness of audit evidence.
第七条注册会计师应当保持职业怀疑态度，运用职业判断，评价审计证据的充分性和适当性。
At present, there are more qualitative techniques presented, and less quantitative techniques combining audit decision with safety judgment on information systems.
目前，提出的方法中定性的方法比较多，而结合信息系统安全评分与审计决策的方法较少。
Strengthen audit which is the professional judgment to address the audit efficiency and effectiveness of the audit effective means.
其中强化审计职业判断是解决审计效率和审计效果的有效手段。
In the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.
在后者情况下，其他审计证据通常无法获得，这是因为相关的情况仅限于管理层知晓并由管理层自身做出判断。
In the latter situation, other forms of audit evidence are normally unavailable because knowledge of the facts is confined to management and the matter is one of judgment or opinion.
在后者情况下，其他审计证据通常无法获得，这是因为相关的情况仅限于管理层知晓并由管理层自身做出判断。
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