華閱文章網Along with the development of the theory of the audit, the changes in the environment, to ensure audit quality, consistent with the independent auditing standards, CPA meet the rising needs of modern auditing capabilities. Strengthen audit which is the professional judgment to address the audit efficiency and effectiveness of the audit effective means. The professional judgment is a registered accountant and a copy of the decision-making on the relevant audit evidence and other factors related to the comprehensive examination consider the process is a long term business practice in the form of the sensuous, with a certain predictability, is a registered professional accountant level of competence of one of the main indicators. The extensive professional judgment applied to the entire audit process, which greatly affect the quality of the audit. The professional judgment of the audit was to determine whether the items have some attributes of the process of thinking, is a simple application of the audit and related disciplines of knowledge and experience from a variety of programs may make a choice decisions. The professional judgment has fully demonstrated the characteristics of its auditing work, the importance of the audit staff very high demands. The professional judgment of the higher level of accuracy, the lower the risk level, but rather the contrary. Therefore, the audit professional judgment of right or wrong, audit of the quality and success of the project audit Key words : audit occupational factors used to judge
審計職業判斷 :The Professional Judgment
影響因素:Factors
運用:Use
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