摘要
在审计实务当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。
Among audit, it need to make audit judgement in each stage and link of audit. No matter it is correct and mistake, audit judgement directly concern accounting information and the correctness of audit conclusion to use the correct decision. And it is the one of major reason that causes audit judgement wrongly that what audit judgement mistake exist. Therefore, research audit judgement mistake form mechanism and its prevention and cure is very necessary.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2005年第10期50-53,73,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
审计判断
审计专业
审计准则
Audit Judgement
Audit Profession
Audit Norm
