审计决策与专业判断

Audit decision-making and professional judgement

本文运用决策理论，对审计决策过程、审计决策与专业判断的关系进行了探讨，分析了出现判断错误的原因，提出了避免判断与决策失误的方法。从决策的角度看，审计是一个决策的过程。决策问题首先是一个判断问题。在做决策之前，决策者必须对决策所涉及的各种影响因素加以考虑并做出判断，判断的质量将直接影响到决策的质量，错误的判断将表现为错误的决策，相反，如果可以避免错误的判断，决策的质量就会提高。

On the basis of decision-making theory. the article discusses the auditing decisionmaking process and the relationship between auditing decision-making and professional judgement. It also analyzes the reason for wrong decisions and puts forward the method to avoid mistakes in making judgements and decisions.