试论我国审计环境与审计专业判断

Study on Audit Environment and Audit Judgement in China

我国正在进行的社会改革使得政治环境、经济环境、法律环境、社会环境以及技术环境都发生了重大变化 ,从而显著地改变了审计环境。随着我国市场化程度的不断提高 ,对各经济主体经营活动的限制将逐步放宽 ,在使得审计行业地位日益提高的同时 ,相应地对审计人员的专业判断水平提出了更高的要求。审计环境的变化正在有力地推动着我国审计人员专业判断水平的迅速提高 ,深刻地促进着我国审计事业的健康发展。

The social reform happening in China has brought changes to its political environment, economic environment, legal environment, social environment and technological environment, with obviously changed the audit environment. Along with the improvement of marketed degree in China, the restrains on economic entity will sure be gradually eliminated. In this situation, the reputation of auditor in China is improved, simultaneously, high quality of audit judgement made by auditor is required, and the development of audit in China is greatly promoted.