审计研究
審計研究
심계연구
Audit Research
2008年
3期
76~80
,共null页
审计判断 回顾 拓展
審計判斷 迴顧 拓展
심계판단 회고 탁전
audit judgment, review, development
判断在审计工作中具有重要的地位。半个多世纪以来的审计判断研究成效显著，但明显地停留在审计主体层面而欠完整和系统。客体因素应当研究，研究的重点是事实要素和价值要素的辨析和确认。
判斷在審計工作中具有重要的地位。半箇多世紀以來的審計判斷研究成效顯著，但明顯地停留在審計主體層麵而欠完整和繫統。客體因素應噹研究，研究的重點是事實要素和價值要素的辨析和確認。
판단재심계공작중구유중요적지위。반개다세기이래적심계판단연구성효현저，단명현지정류재심계주체층면이흠완정화계통。객체인소응당연구，연구적중점시사실요소화개치요소적변석화학인。
Judgments are very important in the audit work. Since the recently half century, the study on the judgment of the audit is also very effective. However, the study only remains on the audit subject, which obviously is not integrity and system. The objective factors should be studied, and the study should focus on the discrimination and affirmation about dements of the fact and the value.
