摘要
在审计实务中需要审计人员在审计各阶段、各环节作出审计判断。审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策,而审计判断偏误的存在是导致审计判断错误的主要原因之一。因此,研究审计判断偏误的形成机制及其防治就显得十分必要了。
In the audit practice, auditor need to make judgment in the relevant process.Whether the judgment is correct or not is directly related the audit result and the decision - making. Audit judgment bias is the main reason leading to the misjudgment. Therefore, it＇s necessary to grasp the mechanism and prevention of audit judgment bias.
出处
《云南财贸学院学报》
2005年第4期72-74,共3页
Journal of Yunnan Finance and Trade Institute
关键词
审计判断偏误
审计专业
审计准则
Audit Judgment Bias
Audit Specialty
Audit Principle
