摘要:审计判断(Audit Judgment)是审计人员职业道德、胜任能力和专业经验的有机统一和外在表现,当审计人员面对复杂审计事项和不确定审计环境时,审计判断的正确与...
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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.
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.
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