审计判断:基于客户管理层别判断动机的研究

Audit Judgment: Research Based on the Intentions of Judgment Made by Hierarchy of Clients

本文在对形成会计信息的被审计单位的各个判断层别、会计信息在审计业务中的特点、审计人员专业判断的素质特征等对审计判断①影响的分析研究基础上,提出了“审计人员的专业判断必须深入到被审计单位管理当局经营管理目标和动机中去”的论点。

This paper analyses how such factors as judgments made by hierarchy of clients on the process of accounting information production, characteristics of accounting information in the process of auditing, auditors' technical skills, reaction to the audit judgment. Finally, the author concludes that audit judgment must be made from the objectives and motivation of the management of clients.