Study on basic theory of audit judgement in china 审计专业判断基本理论探讨
This dissertation tries to research into the theory of audit from a new point of view ? audit environment 本文试图通过一个新的角度??审计环境来研究独立审计。
The second part concentrates on the essential theory of audit judgment, including five chapters from chapter 1 to chapter 5 本章还探讨了审计判断与一般判断、科学判断的关系,审计判断与审计决策和选择之间的关系。
The content of the paper can be divided into six parts, including introduction, the essential theory of audit judgment, the process and methods of audit judgment, the performance of audit judgment, the problems and corresponding resolutions in audit judgment, and the research conclusions and some issues to be further studied 本文研究的内容和结构共分六部分:导论、审计判断的基本理论、审计判断的过程与方法、审计判断绩效、审计判断中的问题与对策、结论及有待进一步研究的问题。