摘要
在計(jì)劃執(zhí)行審計(jì)以及報(bào)告結(jié)果的過程中都要使運(yùn)用審計(jì)職業(yè)判斷。只有通過職業(yè)判段，審計(jì)人員才能以獨(dú)立、客觀、公正的身份，對(duì)財(cái)務(wù)報(bào)表發(fā)表意見。毫不夸張地說，審計(jì)工作的質(zhì)量就是審計(jì)職業(yè)判斷的質(zhì)量?，F(xiàn)代審計(jì)常常以風(fēng)險(xiǎn)評(píng)估為出發(fā)點(diǎn)，并以其貫穿整個(gè)審計(jì)過程的審計(jì)新模式，對(duì)現(xiàn)代經(jīng)濟(jì)環(huán)境對(duì)審計(jì)職業(yè)判斷這一專業(yè)技能提出了更高的要求。
本文主要采用規(guī)范研究的方法，對(duì)審計(jì)職業(yè)判斷的基本理論、在現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)背景下職業(yè)判斷的新特點(diǎn)和重要性以及現(xiàn)代市場(chǎng)審計(jì)下職業(yè)判斷的具體應(yīng)用進(jìn)行了研究。采用實(shí)證兼規(guī)范研究的方法對(duì)我國(guó)職業(yè)判斷的現(xiàn)狀進(jìn)行了調(diào)查研究，總結(jié)了審計(jì)模式對(duì)審計(jì)職業(yè)判斷要求的差距并提出了相關(guān)的解決建議。
關(guān)鍵詞：審計(jì)職業(yè)判斷，審計(jì)風(fēng)險(xiǎn),審計(jì)職業(yè)判斷質(zhì)量

ABSTRACT
It’s necessary to exercise professional judgment in auditing in the process of planning and executing auditing，and reporting the result.Only by professinal judgment in auditing,could the auditors declare their opinions with independency,objectivity and integrity.It is not exaggerative to say,the quality of audit is the quality of auditing judment.The modern risk-based audit process is a new auditing mode.The modern risk-based audit brings forward higher request to professional judgment in auditing.
This text mostly use no rmative method to make a study on Professional Judgment，which includin basic theory of Professional judgment in auditing，Professional judgment’s new characteristies and significance based on the modern market，the new auditing mode’s further request to Professional judgment.This text also uses empirical method to study the status of Professional judgment in China，and Puts forward the another interrelated suggestion about how to advance Professional judgment.
Key words:Professional Judgment of Auditing,
auditing risk
Quality of Professional Judgment of Auditing