审计判断研究对外语能力的需求分析——以外资审计为例

The Requirements of Foreign Language Competence in the Study of Auditing Judgment——Taking Foreign Audit for Example

审计判断是一个复杂系统工程.外语能力是审计人员能力的重要组成部分,以外资审计为例,研究审计判断及对外语能力在审计项目的准备阶段、实施阶段以及终结阶段的应用和需求.建议审计人员不断学习,积累执业经验、开展在线培训以及开发审计及外语相关专业的双语语料库,用以帮助审计人员在各种工作环境中熟练进行双语切换,进而提高学习和工作效率.

New challenges to Audit Judgment are put forward.To an auditor,foreign language plays an important role.Taking Foreign Audit for example,this paper studies the applications and requirements of audit judgment and the ability of foreign language in the process of audit project:preparation stage,implementation stage and ending stage,which suggests that the auditors need constantly learning,practice experience,as to carry out online training and develop professional bilingual corpus related auditing and foreign language,which helps auditors’bilingual communication switch proficiently and then improve the efficiency of study and work.