Auditing judgment standard is the indispensable element in the auditing judgment. Therefore we should make a deep study of the auditing judgment standard.
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 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.
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。
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。
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。
Based on this situation, this paper analyzed the application of the anchoring and adjustment heuristic theory and the prospect theory for the auditing pricing judgment and decision-making.
基于这种现状，本文首先从理论上分析了锚定与调整启发式理论与前景理论在审计定价判断与决策中的应用。
Based on this situation, this paper analyzed the application of the anchoring and adjustment heuristic theory and the prospect theory for the auditing pricing judgment and decision-making.
基于这种现状，本文首先从理论上分析了锚定与调整启发式理论与前景理论在审计定价判断与决策中的应用。
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