批判性思维与审计专业判断

On the Critical Thinking and Auditors' Professional Judgment

审计专业判断能力是影响审计质量的重要因素,批判性思维在提升审计师专业判断能力中起着重要作用。在对批判性思维及审计专业判断的概念进行界定,并对国内外相关研究进行简要述评的基础上,深入分析审计与批判性思维之间的内在联系,审计师批判性思维的塑造以及批判性思维在提升审计师专业判断能力中的具体运用。

The auditor＇s professional judgment is an essential factor to influence the quality of auditing,critical thinking plays an important role in the promotion of auditors＇ professional judgment.Firstly,the thesis gives the definitions of critical thinking and auditors＇ professional judgment respectively.Secondly,we review concisely the related literature at home and abroad.Thirdly,we analyze the intrinsic relationship between auditing and critical thinking,then we discuss how to shape the auditors＇ critical thinking.Finally,we analyze the application of critical thinking in improving auditors＇ professional judgment.