Auditing judgment is one of the key factors affecting the auditing quality. In recent years, this question has drawn the attention of professional auditing field and auditing theory field.

审计判断是影响审计质量的关键因素之一，近年来，这一问题正在引起我国审计职业界和审计理论界的重视。

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Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing.

审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。

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