试论“专业判断”在独立审计中的重要性

On the Significance of "Speciality judgment" in lndependent Audit

在注册会计师执业过程中 ,“专业判断”一词经常被使用 ,无论是评审被审计单位的内部控制 ,还是设计与选择样本 ,评价抽样结果 ,直至决定审计意见的类型和措词 ,都离不开注册会计师的专业判断 ,专业判断贯穿于整个审计工作过程的始终 ,同时 。

The word 'Speciality judgment' is often used in the practice of chartered accountants.It's all needed in assessing the internal control of the units audited,constructing or choosing samples,evaluating the results and even deciding the sort of auditing ideas and wording.It runs through the whole process of audit work while increasing its efficiency.