| 浅谈审计职业判断 |
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| 引用本文： | 陶雪阳,王秩琴.浅谈审计职业判断[J].山西高等学校社会科学学报,2002,14(12):21-23. |
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| 作者姓名： | 陶雪阳 王秩琴 |
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| 作者单位： | 1. 湖南商学院,湖南,长沙,410000
2. 大连市商业银行,辽宁,大连,116000 |
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| 摘 要： | 审计职业判断检验着从业人员综合素质的高低 ,是直接影响审计工作质量优劣的关键。因此 ,应就审计职业判断及其有关影响因素和所面临的挑战进行认真分析
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| 关 键 词： | 审计职业判断 影响因素 挑战 |
| 文章编号： | 1008-6285(2002)12-0021-03 |
| 修稿时间： | 2002年7月30日 |
On the Professional Judgment of Audit |
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| TAO Xue-yang,WANG Zhi-qin.On the Professional Judgment of Audit[J].Social Sciences Journal of Colleges of Shanxi,2002,14(12):21-23. |
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| Authors: | TAO Xue-yang WANG Zhi-qin |
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| Abstract: | The professional judgement of audit tests auditor's general quality which is high or low, and is a key which directly influences the superiority or inferiority of auditing work.Therefore,we should analyse professional judegment of audits,influencing factors and relevant challenges. |
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| Keywords: | professional judgement of audit factors of influence challenge |
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