批判性思维在医院经济合同审计中的作用探讨

The role of critical thinking in hospital economic contract auditing

经济合同审计的关键在于提高审计质量,其核心问题是提高审计人员的专业判断能力.批判性思维与审计的专业判断能力在本质上有着紧密的内在关联,是合同审计思维的动力.从批判性思维的概念出发,通过结合案例的方式浅析批判性思维在合同审计中的运用.

The key point for the auditor to control the quality of economic contract auditing is to approve auditor’ s professionalcompetence. As the critical thinking has an essential connection with the professional competence, it helps stimulating the ways of au原ditor’ s logical thinking. Through critical analysis of the contract cases, it reveals the way critical thinking works in economic contractauditing.