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 审计职业判断 :The Professional Judgment 影响因素:Fac
build sound enterprise internal control mechanism and timely prevent various kinds of latent risks during enterprise operation is necessary competitive power for modern successful words:internal control;ris
the Income Statement (IS),and the Statement of Changes in Financial Positions (SCFP).An unqualified audit opinion from the auditor will not be possible if any of the three statements is an unqualif