英文文献及翻译

附件：英文文献及翻译

英文文献

The Importance of Auditing Professional Judgment and

Its Application in Auditing Practice

LIU Huihe

Henan Institute of Engineering, Zhengzhou, Henan 450000

1.Importance of auditing professional judgment

Since the reform and opening up, with the development of economy, the further improvement of the market economy system and the establishment of the modem enterprise system, more and more attention has been paid to the auditing profession. With the integration of the world economy, China’s economy is gradually moving towards the world, the audit staff need to have a high level of audit quality, audit staff also face greater challenges. In today’s society more need to have a good reputation of the audit staff, and good reputation is a long-term accumulation of audit work, the success or failure of the audit depends on the quality of the audit professional judgment. Therfore, we need to re-examine the importance of audit judgment, pay attention to and scientific and rational use audit professional judgment, improve the level of audit judgment, improve audit quality, reduce audit risk.

1.1The importance of auditing professional judgment to the

constrection of auditing standards

In order to be in line with the international auditing standards, China’s auditing standards also need to keep pace with times, to

fuether reform and development. However, the most important is to

establish a new system of auditing standards. The work environment

of audit staff is very complicated, and the accounting and auditing

standards are generally only for the principle, especially the

development of audit standards lag behind the development of audit

business. If the audit personnel to use the audit judgment in a timely

manner to seek truth from facts, in accordance with the actual

situation of the audit unit to carry out specific research and analysis.

Audit professional knowledge and practical experience, strong

analysis and problem-solving skills. Under the guidance of auditing

standards, auditing professional judgment can be used as a tool for

auditing work, on the other hand, it can be used as the standards of

the actual combat experience of the audit personnel make up the

deficiency of the auditing standards in practical work, which can be

used as the realistic basis for the continuous development of the

auditing standards.

中文翻译

审计职业判断的重要性及其在审计实务中的应用

刘浍河

河南工程学院，郑州，450000

1、审计职业判断的重要性

改革开放以来，随着经济的发展，市场经济体制的进一步完善和现代企业制度的建立，审计职业越来越受到人们的重视。随着世界经济的一体化，中国的经济正逐步走向世界，审计人员需要有较高的审计质量，审计人员也面临更大的挑战。当今社会更需要具有良好声誉的审计人员，良好的信誉是审计工作的长期积累，审计的成败取决于审计质量的专业判断。因此，我们需要重新审视审计判断的重要性，重视并科学合理使用，提高审计职业判断，审计判断的水平，提高审计质量，降低审计风险。

1.1审计职业判断的重要性审计准则建设

为了与国际审计接轨，中国的审计准则也需要跟上时代的步伐，要进一步改革和发展。然而，最重要的是建立一个新的审计准则体系。审计人员的工作环境十分复杂，会计与审计标准一般只为原则，尤其是审计准则的发展滞后于审计业务的发展。如果审计人员要及时使用审计判断，实事求是，根据审计单位的实际情况进行具体的研究和分析。审计专业知识和实践经验，较强的分析和解决问题的能力。审计准则的指导下，审计职业判断可以用来作为一种工具的审计工作，另一方面，它可以作为对审计人员的实战经验的标准做了实际工作中的审计标准的不足，可以作为审计标准的不断发展的现实基础。