英语翻译真的很着急 【内容摘要】随着审计理论的发展，审计环境的变化，为保证审计质量符合独立审计准则的要求，注册会计师需不断提升适应现代审计的能力。其中强化审计职业判断是

英语翻译真的很着急 【内容摘要】随着审计理论的发展，审计环境的变化，为保证审计质量符合独立审计准则的要求，注册会计师需不断提升适应现代审计的能力。其中强化审计职业判断是
英语翻译
真的很着急
【内容摘要】
随着审计理论的发展，审计环境的变化，为保证审计质量符合独立审计准则的要求，注册会计师需不断提升适应现代审计的能力。其中强化审计职业判断是解决审计效率和审计效果的有效手段。审计职业判断是注册会计师进行审计决策时对各相关审计证据和其他各相关因素进行综合考虑的过程，是一种在长期业务实践中形成的感性认识，带有一定的预见性，是注册会计师专业胜任能力高低的主要标志之一。审计职业判断广泛地运用于审计的全过程，且极大地影响着审计质量。审计职业判断是确定被审计事项是否具有某种属性的思维过程，简单说是运用审计及相关学科的知识与经验，从多种可能的工作方案中做出取舍的决策。审计职业判断具有的特性充分显示其在审计工作中的重要，对审计人员提出很高的要求。审计职业判断准确性水平越高，审计风险水平就越低，反之则相反。因此，运用审计职业判断的正确与否，关系到审计的质量和审计项目的成败
【关键词】审计职业判断 影响因素 运用

英语翻译真的很着急 【内容摘要】随着审计理论的发展，审计环境的变化，为保证审计质量符合独立审计准则的要求，注册会计师需不断提升适应现代审计的能力。其中强化审计职业判断是
Along with the development of the theory of the audit,the changes in the environment,to ensure audit quality,consistent with the independent auditing standards,CPA meet the rising needs of modern auditing capabilities.Strengthen audit which is the professional judgment to address the audit efficiency and effectiveness of the audit effective means.The professional judgment is a registered accountant and a copy of the decision-making on the relevant audit evidence and other factors related to the comprehensive examination consider the process is a long term business practice in the form of the sensuous,with a certain predictability,is a registered professional accountant level of competence of one of the main indicators.The extensive professional judgment applied to the entire audit process,which greatly affect the quality of the audit.The professional judgment of the audit was to determine whether the items have some attributes of the process of thinking,is a simple application of the audit and related disciplines of knowledge and experience from a variety of programs may make a choice decisions.The professional judgment has fully demonstrated the characteristics of its auditing work,the importance of the audit staff very high demands.The professional judgment of the higher level of accuracy,the lower the risk level,but rather the contrary.Therefore,the audit professional judgment of right or wrong,audit of the quality and success of the project audit Key words :audit occupational factors used to judge
审计职业判断 :The Professional Judgment
影响因素:Factors
运用:Use
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