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。

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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。

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