审计专业判断及其重要性

On Auditing Professional Judgement and Its Significance

随着我国市场化程度的不断提高,对各种经济主体经营活动的限制将逐步放宽,从而必然对审计人员的专业判断能力提出更高的要求。文章从三个方面阐述了审计专业判断的重要性,并对如何提高审计人员专业判断能力提出了几点建议。

With the normalization of Chinese market, all the limits to economic activities will relax,which requires that auditors have better abilities to make professional judgements.The article elaborates the significance of auditing professional judgement from three aspects,and puts forward several suggestions for auditors on how to make better professional judgements.