摘要
在計劃執(zhí)行審計以及報告結(jié)果的過程中都要使運(yùn)用審計職業(yè)判斷。只有通過職業(yè)判段，審計人員才能以獨(dú)立、客觀、公正的身份，對財務(wù)報表發(fā)表意見。毫不夸張地說，審計工作的質(zhì)量就是審計職業(yè)判斷的質(zhì)量。現(xiàn)代審計常常以風(fēng)險評估為出發(fā)點(diǎn)，并以其貫穿整個審計過程的審計新模式，對現(xiàn)代經(jīng)濟(jì)環(huán)境對審計職業(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，對審計職業(yè)判斷的基本理論、在現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫳尘跋侣殬I(yè)判斷的新特點(diǎn)和重要性以及現(xiàn)代市場審計下職業(yè)判斷的具體應(yīng)用進(jìn)行了研究。采用實(shí)證兼規(guī)范研究的方法對我國職業(yè)判斷的現(xiàn)狀進(jìn)行了調(diào)查研究，總結(jié)了審計模式對審計職業(yè)判斷要求的差距并提出了相關(guān)的解決建議。
關(guān)鍵詞：審計職業(yè)判斷，審計風(fēng)險,審計職業(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