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.
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。
Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit.
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.
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