Study on basic theory of audit judgement in china 審計專業(yè)判斷基本理論探討
This dissertation tries to research into the theory of audit from a new point of view ? audit environment 本文試圖通過一個新的角度??審計環(huán)境來研究獨立審計。
The second part concentrates on the essential theory of audit judgment, including five chapters from chapter 1 to chapter 5 本章還探討了審計判斷與一般判斷、科學判斷的關(guān)系,審計判斷與審計決策和選擇之間的關(guān)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 本文研究的內(nèi)容和結(jié)構(gòu)共分六部分:導論、審計判斷的基本理論、審計判斷的過程與方法、審計判斷績效、審計判斷中的問題與對策、結(jié)論及有待進一步研究的問題。