ࡱ> )` R"bjbj{{H\(x x x x D@DDD(EdEt@ G0z_z_z_]x dNdN[z_][z_z_jr dNG pWuD]ц2T0@^d &/]]z_]]]]]^]]]]]]]@@@-?@@@?@@@x x x x x x   q\NwؚI{Yef[ՋkNe\b ^0W t^ g e N NY TT|5u݋QS0W@Weve upec[^c[Ye^ ċ 0O~{ Tċ[a~{ TT{ċ~{ TkNe8hb~ ;Nb!hvz t^ g e [LN$ReSvQ^(uxvz Xd ^:W~Nm`OceP^03z[vЏl Nl gؚ(ϑOOo`vO0 [NXT\O:N N^lQS[YlQ^vOOo`vTtO t^BlwQY:_vLN$ReR0V:N[(W[]\OvT*Ns gwQSOSOs /f[]\Ov͑Q[ v^vcq_T@wg~QwQv[~gv(ϑ0,geN>yO[:NO ,{NRN~N[LN$Revi_01uegSyrp '}c@w,{NR[q_T[LN$Rev }ۏLNR{|Rg 6qT(W,{ NR-NۏNek͑pxvzNΘi[T[!j_ NLN$Re(W[]\O-NvR6k^(u g~[lQO^ NN*NebcQcؚ[LN$Re(ϑv[V{S9eۏ^0 sQ.͋[LN$ReΘi[T[[(ϑ[$Req_TV } The Research of Audit Professional Judgment and its application ABSTRACT To maintain a healthy, stable operation of market economy, we must ensure high-quality accounting information. When a listed company announced the accounting information, auditors should need to have a strong professional judgment in order to make a reasonable assurance. Because the audit professional judgment is an important part of the audit work, which runs through the whole process of audit work, and directly affects the quality of audit work. Based on the introduction of audit professional judgment meaning and characteristics of the above, the factors affecting the professional judgment of the audit were classified analysis, and to further explore professional judgment phased application in practice under the risk-oriented audit mode. Finally, some measures and recommendations are listed to improve the quality of audit professional judgment. Keywords: Audit professional Judgment; Risk-oriented Audit Approach; Audit Quality; Factors of Audit Judgment v U_  TOC \o "1-3" \h \z \u  HYPERLINK \l _Toc10957 N0[LN$Rev+TIN0NuSVSyrp  PAGEREF _Toc10957 1  HYPERLINK \l _Toc20287 N [LN$Re+TIN  PAGEREF _Toc20287 1  HYPERLINK \l _Toc21675 N [LN$ReNuvSV  PAGEREF _Toc21675 1  HYPERLINK \l _Toc19725 1.[USMONlQO^(WOo` NX[(W N[y  PAGEREF _Toc19725 1  HYPERLINK \l _Toc26407 2.b,gHevSRv^(u  PAGEREF _Toc26407 2  HYPERLINK \l _Toc30602 3.[elv NeSU\  PAGEREF _Toc30602 2  HYPERLINK \l _Toc12539 4. Nnx[V }vX[(W  PAGEREF _Toc12539 2  HYPERLINK \l _Toc28873  N [LN$Revyr_  PAGEREF _Toc28873 2  HYPERLINK \l _Toc10539 1.[LN$Re^(uN[Ǐ zvT*Ns  PAGEREF _Toc10539 2  HYPERLINK \l _Toc9232 2.[LN$RewQ g;N‰'`  PAGEREF _Toc9232 3  HYPERLINK \l _Toc25839 3.[LN$RewQ gS'`  PAGEREF _Toc25839 3  HYPERLINK \l _Toc29851 4.[LN$RewQ gΘi'`  PAGEREF _Toc29851 3  HYPERLINK \l _Toc23020 5.[LN$Re/fƖSOQV{T*NN$Rev~T  PAGEREF _Toc23020 3  HYPERLINK \l _Toc2923 N0[LN$Revq_TV }  PAGEREF _Toc2923 4  HYPERLINK \l _Toc14155 N q_T[LN$Rev;NSOV }  PAGEREF _Toc14155 4  HYPERLINK \l _Toc1159 1.rz0[‰0lQck  PAGEREF _Toc1159 4  HYPERLINK \l _Toc13419 2.wƋ0~0NNb  PAGEREF _Toc13419 4  HYPERLINK \l _Toc32610 3.^ gvLNsQl0LN`u`^  PAGEREF _Toc32610 4  HYPERLINK \l _Toc27204 4.'`yOsX  PAGEREF _Toc29426 5  HYPERLINK \l _Toc32025 2.[USMOsX  PAGEREF _Toc32025 5  HYPERLINK \l _Toc2576 3.O^NR@bsX  PAGEREF _Toc2576 6  HYPERLINK \l _Toc15003 4.l_sX  PAGEREF _Toc15003 6  HYPERLINK \l _Toc21912  N0[LN$Re(WbVlQO^[[R-Nv^(u  PAGEREF _Toc21912 6  HYPERLINK \l _Toc9713 N ~{[NR~[fNKNMRvLN$Re  PAGEREF _Toc9713 6  HYPERLINK \l _Toc7015 N [R6kvLN$Re  PAGEREF _Toc7015 7  HYPERLINK \l _Toc26677 1.Reknx[͑'`4ls^  PAGEREF _Toc26677 7  HYPERLINK \l _Toc6191 2.R6kRg'` z^-Nv$Re  PAGEREF _Toc6191 7  HYPERLINK \l _Toc11076 3.ċ0O͑'YbΘiv$Re  PAGEREF _Toc11076 8  HYPERLINK \l _Toc5734  N [[e6kvLN$Re  PAGEREF _Toc5734 9  HYPERLINK \l _Toc32650 1.[[ncv$Re  PAGEREF _Toc32650 9  HYPERLINK \l _Toc15729 2.[[b7hv$Re  PAGEREF _Toc15729 9  HYPERLINK \l _Toc27890 3.[e6kRg'` z^-Nv$Re  PAGEREF _Toc27890 10  HYPERLINK \l _Toc25407 4.[wQSOONyv$Re  PAGEREF _Toc25407 10  HYPERLINK \l _Toc28826 V [bJT6kvLN$Re  PAGEREF _Toc28826 11  HYPERLINK \l _Toc15287 1.[*gte[]_͑'`v$Re  PAGEREF _Toc15287 11  HYPERLINK \l _Toc29955 2.bJT6kRg'` z^-Nv$Re  PAGEREF _Toc29955 11  HYPERLINK \l _Toc23720 3. bp`S_v[a  PAGEREF _Toc23720 11  HYPERLINK \l _Toc203 V0cؚ[LN$Re(ϑv[V{  PAGEREF _Toc203 11  HYPERLINK \l _Toc537 N ygcSWT_[ Ney/}[~  PAGEREF _Toc537 11  HYPERLINK \l _Toc30778 N [$Reel~gS b_b~T[`~e_  PAGEREF _Toc30778 12  HYPERLINK \l _Toc7718  N meQN㉫[USMO@bYvyrksXTNR  PAGEREF _Toc7718 12  HYPERLINK \l _Toc28708 V Ƌ+R[USMOvyr gΘi  PAGEREF _Toc28708 12  HYPERLINK \l _Toc22743 N N㉫[USMOv^"ROo`  PAGEREF _Toc22743 12  HYPERLINK \l _Toc17645 Se.s  PAGEREF _Toc17645 14  HYPERLINK \l _Toc1932  "  PAGEREF _Toc1932 15  N0[LN$Rev+TIN0NuSVSyrp N [LN$Re+TIN $Re/f[`~[a g@b[b g@b&T[vNy HYPERLINK "http://baike.so.com/doc/6200522.html" \t "http://baike.so.com/doc/_blank" `~b__ wQ g_:_v;N‰'`Tvv'`0[NXT:NۏL[]\O ZPQv$Re8^y:N[LN$Re0tN>yO[(W[]\O-Nv͑'`T^l'` ,geNlQO^[LN$Re:NO [[LN$ReۏLN|RvLu[NRg0 (WPtVQYT‰pvW@xKN N ,ge:N [LN$Rea:N(W[QR0"RbJT6RW@xTLNS_ĉvgg N lQO^~TЏ(uvsQwƋ0~Tb v^~T[‰hQ [[USMOODeSvQNDe@bZPQv[0ċNT$Re0[(W[]\OvT*N6kGW gSOs /fN|RR`ޏ~vQV{Ǐ z0 dki_NN Neb[lQO^[LN$ReۏLNLu[1 [LN$Re;NSO/flQO^2 [LN$Rev[SO/f[USMOvODe0vQNDeNvQS fQv~NmNR;mR3 [LN$RevtOnc/f[QR0"RbJT6RW@xT[NXTvLNS_Bl4 [LN$RevW@x/f]~b_bv[$Re[‰hQNlQO^]wQYvvsQwƋ0~Nb5 [LN$Revvv/f[[[aZPQTtvċNNQV{0 [LN$ReNuvSV 1.[USMONlQO^(WOo` NX[(W N[y Oo` N[y/f[LN_NNuSU\v͑SVKNN0(WYXbNtsQ|-N {t@bN gv~%CgNN@bN gv@b gCgvRy Se@bccvOo`v^ N[yN8^YNOo`1_RvNe Ndk Te Sev)RvBl_NS N=\v T ُ1\asT@wNtNSO:NNꁫ)Rv N`_c[YXbNv)Rv0YXbN`bs^ُyOo` Nv N[yv^[NtNRNvcw >yO[[]\OvBlVdk_Nib'Y0 v Tv [LN$RevNuSV_N'YYdk sS[USMONlQO^KNX[(WOo` Nv N[y0lQO^[N[USMOeg/fY萺NXT NShQbccONv[E`Q {tB\QNTyQ gS NOb@b gvsQDecO~[NXT sSO/fcON@bDe vQS`'`_N NN[_0RTtO lQO^@bN㉄vOo`/f gPv u/f g]v [USMO`S gOo`OR0 @bN lQO^O`ꁫvNNwƋ0~Tb [[USMO@bcOvOOo`ۏLRg$Re NvQw['`0S`'` ۏ NONvw[`Q :N0Rg~v[vhZPQY0 b,gHevSRv^(u >yO[v^ N/fMQ9vINRRR [_N9Dn0[~~vX[(W0[yvv[e e NbNN[vNR0irRT"R ُN1\/fۏL[;mRvb,g0O^NR@b,g_N/fON rz8h{0vNO^NR@buX[ [ONv[1\_{Qb,gHevSR ُ1\asT@w[ NS\@b geTNRbeQ0RN*NONsNONyr+R/f'YWONvOOo`imYpwm _N NS[N*NON@b gv gsQOo`ۏL~[g0ُ7he9ǏYb,g S b[]\OHesNO N Vdk lQO^~TЏ(uvQLN$ReQ[͑pWۏL[g N(WHesNHeg~b0RgsOvs^ap0 [elv NeSU\ [SU\veg ON~%vNRk{US [Ǒ(uv/f~[l [NXT[ODeTpencۏL~hg0{ ُ*N6k[NXTۏL$RevNy\0FO@w[!j_[NONSU\SSv^ s]b_bN[Θi!jW:NW@xvΘi[T[ [O͑NΘiċ0O [NΘivċ0O1\/f[LN$RevQ[0 S_MRv[!j_^\NsNΘi[T[ [NONv~%Θi:N[T (u͑'YbΘifNN O~Θi[T[-NvV gΘiTc6RΘi [[Θii_vQmSY^ZPNۏNekvibEQ0[ NNQbh,gX[(WvΘi ؏Q~%Θi [ONv~%sX0~%Ǐ zۏLċN \"Rbh-Nv͑'YbΘiTONv~%ΘiT|weg N9h,g NƋ+RTRgbh@bX[(Wv͑'Yb0sNΘi[T[[lQO^vBlfؚ NNZPQv[LN$RefY0 Nnx[V }vX[(W ~NmsXv YBg'` RKNOel0?eV{vS b'` O_NN~NmNRvU_ONXTۏLLN$Re ُeuO_OOo`U_ Nnx['`XR0 lQO^:NُNOOo`cOTtO ُ1\BlNN_{(WONXT$RevW@xKN N[SY~NmNRۏLQ$Re0@bN [‰~Nm0O?eV{Nelv b Nv Nnx['`/f[LN$ReNuvSVKNN0 OY SQX['vNel g*N+RNl0HQۏHQQl0N!kRCgs^GWl0yRRCgs^GWI{ b ُ1\BlONXT9hncON[E`QZPQ$Re bgp`S_vO?eV{0 O?eV{v b8^ON(ueg\O:Nd~)RmT GPv]wQ lQO^(W[Ǐ z-N[X['SQNelvTt'`ۏL$Re NNVdk_N1\:_vLN$ReR0 [LN$Revyr_ 1.[LN$Re^(uN[Ǐ zvT*Ns NN[[USMOW,g`Q_Y O^NR@bvvsQ#N1\^[,g@blQO^vrz'`0LN܀NRNS[[USMOvW,g`QI{ZPQ$Re Nnx[/f&TcSNRYXb0(WR6k SN[NRvNXTЏ(uLN$Re ċN[USMOvQ萧c6R`Q0nx[S_v͑'`4ls^0Rg[ΘiI{0[[e6k\OQ[$RevNyfY YۏL[b7he [@bb7h,gvyrpSNh'`RN$Re(WSncT [ncvEQR'`TS_'`ۏLRgċ0OI{I{0[bJT6k lQO^b_bp`S_v[a g~QwQ[bJT ُ_N/fNyLN$Re0Vdk [LN$Re/zN[vhQǏ z []\OvۏLy N_[LN$Re0 [LN$RewQ g;N‰'` $Re/fEQe@w*NN;N‰ri_v`~;mRb__  *j wb\Ob\ 1\/f[vQ_}Yvʑ0lQO^(WwƋ4ls^0~0'`yOsX >yOsXV }Sb[^:WvzN`Q0[LNrz'`vOc`Q0OQR0[QRv[U z^0>yO[[Oo`(ϑvgg z^I{I{0ُNV }vcbc0Wq_T@w[NXTvLN$Re OY Yg[^:WQsO^NR@bzNǏNopv`Q SOOO^NR@bSNO[9(u ۏ OONR@bǑS)w[e0)Q\~NXTI{KbkS6R0eTNNV }S0Rq_T lQO^@bZPQvLN$Rev(ϑS1\Ov[NO0 2.[USMOsX [USMOvsXV }/fcON~%e_0~~~g0ONeS0NXT }(0Q萧c6R gHe'`0ΘirQI{0[USMOsXq_TONXT"Rbh6Rv(ϑ Vdk[]\O_6qOS0R[USMOsXvq_T N ۏNekq_T[NXT\OQLN$Re0(W[USMOsX(ϑ]vsX N Y{t NePhQ0Q[ N[U0{tNXT }( NؚI{ [NXT_QS_[$Re~gv^'Y0 3.O^NR@bsX .4 6 8 @ D   F ϵϵϵϵϚulueT=-hUCJ KHOJPJQJ^JaJ mH o(sH !hUCJ KHOJQJ^JaJ o( hUCJo(hU5CJo(hUCJOJQJo(hUCJ PJaJ o(hUCJ OJPJQJaJ o(h hEpCJaJo(h CJOJQJ^JaJo(h&CJOJQJaJo(hCJOJQJaJo(h CJOJQJaJo(h CJ,OJPJQJaJ,o((jhf`hCJUaJmHnHu.$ &`#$/Ifgd $VD^a$gd  -$ &`#$/Ifgdkd$$If4ֈ3}B'J f 6` 0(44 laf4yt& gkd$$If403'u" 6` 0(44 laf4yt&$ &`#$/Ifgd    SAA,$$ &`#$/Ifa$gd$ &`#$/Ifgdkd$$If4\3T'! 6` 0(44 laf4yt&    ( ,kd$$If4\3T'! 6` 0(44 laf4yt&$ &`#$/Ifgd$$ &`#$/Ifa$gd( * , 6 D F L gRR:$ &`#$/IfWDd`gdd$ &`#$/Ifgd&kd\$$If403'u" 6` 0(44 laf4yt&$ &`#$/IfgdL N P R T fTTT$ &`#$/Ifgdkd$$If4F3T!'``!T 6` 0(    44 laf4yt&T V ` b h fQ?'$ &`#$/IfWDd`gd$ &`#$/Ifgdd$ &`#$/Ifgd&kd$$If4FF3T!'  !T 6` 0(    44 laf4yt&h j l n p fTTT$ &`#$/Ifgdkd$$If4F3T!'``!T 6` 0(    44 laf4yt&p r | ~ fQ?'$ &`#$/IfWDd`gd$ &`#$/Ifgdd$ &`#$/Ifgd&kd\$$If4F3T!'  !T 6` 0(    44 laf4yt& fTTT$ &`#$/Ifgdkd$$$If4#F3T!'``!T 6` 0(    44 laf4yt& fTT$ &`#$/Ifgdkd$$If4 F3T!'  !T 6` 0(    44 laf4yt& {eeeey$ &`#$/If`ygdkd$$If40 'D  6` 0(44 laf4yt&  D wfP:dpWDXD2YD2`gdUdpWDXD2YD2`gdU$@&XD2YD2a$gdU$XD2YD2a$gdUgd rkdf $$If4%'( 6` 0(44 laf4yt&D F 89 H`\X $ gdUWD^`gdU $ gdU$dpXD2YD2a$gdUgdU*`gdU$@&XD2YD2a$gdU$1$G$XD2YD2a$gdUdpWDXD2YD2`gdU  0 R ` !T|&0rs7>GOZdej 78  ξvjjhUPJUo(hUCJ OJPJQJaJ o(hUCJ OJPJaJ o(hUCJOJQJhUB*OJPJQJ^Jph"hUB*OJPJQJ^Jo(phhU5B*OJPJQJphhUCJOJPJQJ^Jo(hUCJOJPJQJ^JhUCJ PJaJ o(hUCJ PJaJ ) :>np>@BFHJz|.0VXZ^`b*,RTVZ\^  &(NPRVXZ hX?PJo(hUPJmHnHujhUPJUo( hUPJo(V68\^`dfh:<bdfjln.0LNrtvz|~46LNrtvz|~ hX?PJo(hUPJmHnHu hUPJo(jhUPJUo(VXfl|| ~p| !!""#WD^`gdU $ gdU $ gdU.04RTz|~02TV|~68PRxz|  <>LNtvx|~ hX?PJo(hUPJmHnHujhUPJUo( hUPJo(V(*@Bfhjnpr  J L r t v z | ~ !!!!6!8!V!X!|!~!!!!!!!!!!!!"""4"6"V"X"|"~"""""""""""#### #8#:#X# hX?PJo(hUPJmHnHujhUPJUo( hUPJo(VX#Z#~#############$$$6$8$N$P$v$x$z$~$$$$$$$$$%%% %:%<%V%X%~%%%%%%%%%%&& &&&&B&D&f&h&&&&&&&&&&&''' '"'$'T'V'n'p'''''''''hUPJmHnHu hUPJo(jhUPJUo(Y##$$%%&&"''"((F))`**\+++++$dpWD`a$gdU h dxxgdU $ gdU $ gdUWD^`gdU'''((( ("($(P(R(~(((((((((()):)<)@)D)F)H)v)x))))))))) * *,*.*T*V*Z*^*`*b***********++(+*+P+R+V+Z+\+^+++++++++++++hUB*CJ PJo(phhUOJPJo(hUPJmHnHujhUPJUo( hUPJo(P++++,,-.x000"23*4>4P6d67 & F`gdU `gdU  & FgdU*`gdUgdU $a$gdX? WD`gdUdpgdU dpWD`gdU+++,@,B,,,,,CDD,GKL LB>??@@fBBCD&DgdU $a$gdOG & F`gdU & F`gdU `gdU  & FgdU & F`gdU*`gdU&DpDDE,GBGGHHJJJKKL Lf:y[USMOv"RrQbvQSU\R NsO Neb vQSu _b:kȋvisv['Y SNeb sSO*g[1Y% Ne[USMOeT~%Qs͑'Y lQO^b_NOmSurޏ Ee_N^Ǒ(uNOvScSΘi0傡{tTLX[(W ScSv[Θi6q_N^_NONN0 SYcQ ScS[Θi@w[ۏU\TeOo`S ۏL NeOck v^^Nb NS0 (2)ċ0O͑'YbΘi ċ0O͑'YbΘi dNQ NW,g`QY ؏[vQN`QۏLN Sb[‰~NmsXTON@bYLN0NfTNy,g0Q萧c6Rv gHe'`NgbL z^0 N[‰~NmsXSLNrQ҉^QS ONV~NmsX v ~%nfM}Y vQ͑'YbΘiv[NOLNNR~% YBgb0N_8^op vQ͑'YbΘiv[ؚ0(WNfTNy,geb ͑'YbΘiVvQ N T N T0OY sQTeNf\O:NONd~)Rmv]wQKNN sQTeKNNfA~ __͑'YbΘi1\ؚgNO?eV{YSQX['NI{ ONSN9hncꁫ`Qup;m b N TvOYte_ ُNYt NSu͑'YbΘi_Nkؚ01\ONQ萧c6R [S+T(WΘiċ0OS_-N lQO^:NNǏ[('` z^Sv[ncel\͑'YbΘiMScS4ls^ R[[USMOvQ萧c6RsۏLċN v^$R[vQ/f&T_0R gHegbL0  N [[e6kvLN$Re [v[e6k/f[NXTۏLgSvǏ z (Wdk6k [NXTv]\O;NƖ-NN[ċ0Ov[B\!k͑'YbΘiT[eۏNekv[ z^(c6RKmՋN[('` z^)0[NXT^S_[/f&T[ec6RKmՋZPQ$Re v^nx[[('` z^v'`(0eTV0(WdkǏ z-N ZPQv$Re;NSb 1.[[ncv$Re (1)[[ncEQR'`v$Re EQR'`c[nc(Wpeϑ NNOlQO^b_b[a0vzz6eƖY\[nc MbNOlQO^b_b[abTُlQO^]ZPQ$Re0(WN,`Q N 6eƖvvsQncY [$Revcknxs1\ؚ QwQv[~_NOS_ FOُ TeO b[b,gv NGS0@bN (WY\[ncpeϑv$Re N lQO^0R$Re(ϑ0[~cknx'`T[b,g NebOSvNyr`0 (WN,[[R-N [[ncEQR'`v$ReQvV } g͑'YbΘi0[yvv͑ z^0[NXT~0[nc(ϑ0[USMOvĉ!jSQc gHe'`0{tB\TLI{0 (2)[[ncvS_'`$Re vsQ'`TS`'`/f[nc(ϑv8h_ sS[nc^T[vhvsQT v^Ycknxhs[‰N[0ncvegnS`0N@bۏL/fyvvsQ [ncvfR_N1\1\ؚ0 HQ [nc`wQYfR 1\_{NfvNyvsQ @bN lQO^S[ncTHQ[vQvsQ'`ۏL$Re0vQ!k [[ncvS`'` lQO^__SNNnc_ nS0nc{|+R0USMOQ萧c6R`Q0ncvsQT z^I{ebۏL$Re0OY (WlQO^SvN~[nc-N L[&US1\k/ehyX[9hvS`'`ؚ V:NL[&US/flQO^N,{ NeS ^\Ync /ehyX[9hR/fNONQ萷_ S`'`6qv[NO0QkY nfM`Q N fNbncVvQ[SOX[(Wv^NSvz vQS`'`__kS4Yncؚ0 2.[[b7hv$Re [b7h/fN[[a;`SO-N bN[7h,gϑۏLKmՋ v^O`KmՋ_Qv~gegce[[av;`SOyr_0[b7hvVƖ-NNc6RKmՋT~KmՋ vQ]\OǏ z/fV~7h,gv0 STċNۏLv0 [b7h(WۏL7h,ge lQO^HQ9hncwQSO`Qnx[KmՋvh vQ!knx[b7h;`SOTb7hUSCQ 傽b7hUSCQSOsQ'YvS_'` lQO^R$Re/f&TRB\ T[IN]0[b7h(WۏL7h,g Se lQO^HQ$Re SY'Yĉ!jv7h,g (W9hncwQSO`Q[b7hy{|ۏL b yr+R/f^~b7hO`lQO^q~Џ(uNNwƋ0~Tb [vQ$ReRcQNؚvBl0gT [b7h~gۏLċNُNǏ z,g6q_NS+TNLN$Re0 3.[e6kRg'` z^-Nv$Re [[e6k-N Rg'` z^;N/f(u\O[('` z^0FO[vO(u_{S+T$N*NMRcpencX[(W3z[vSgsQ| v^NRg'` z^k~KmՋf:N gHe0@bN lQO^HQ9hnc&TnMRc [vQ/f&T[eZPQLN$Re0 (W[e6kЏ(uRg'` z^vekNR6k'YvkOW&QYc/f&TTt3.X['X['̍NQY0SQX['Nel4.V[DNgO(ut^P0QkfWX:_lQO^vLN$ReR0OY e8^[NR-N U_[e_/f[_ۏL~y/}vNyel0Ǐ[e_ b[Ǐ z-NG0Rvup0fop0͑pHhOI{U_ Neg Y`0k0RgN;`~ g['`vcؚ]vNRRS;`~R0SY f[`NTPtvQN[NXTv~ YT~0N[vNXT _N/fOck]$ReOP]0y/}$Re~v gHeel0 N [$Reel~gS b_b~T[`~e_ [LN$Revel_Y YbcMO`0;ct0lQ_c[0uu+R0Sc[I{I{0lQO^(WwQSOv[[R-Ne ^Џ(u;N‰~v^~T[E`Q ~TQTyelvHes0Heg v^$ReQ(W N Tv`Q NT(uUOy$Reel =\S(W[-N;`~QwQSOĉ_ \nfM[$ReelۏL~gS0lQ_S0 [`~e_/fNy[``ebv_[ _N/f[NXT͑vLN }{Q0[vb_b /f[wƋT[R~~T\O(uv~g0~Tv[`~e_hs(W[NXTu_LNS_vW@xKN N (W[Ǐ z-NOc^ gv(NaTLN`u`^ %NPTN:NONv"RbhSX[(W͑'Yb0 N N㉫[USMOv^"ROo` [USMOv~Nm;mR/f[v[a [v}SOeSb"ROo` _NSb^"ROo`0(W[Ǐ z-N [NXT NNsQlN[USMO~%;mR gsQv"ROo` _N[^"ROo`RNYua0 0rz[wQSOQR,{17S c~~% 00 0rz[wQSOQR,{21S N㉫[USMO`Q 0Bl[^"ROo`NNsQl0 ON^"ROo`R:NQ0Y$NR0ONQ萄v^"ROo`;N:NQ萧c6RSvQubv gsQU_0Ǐ[ONQ萧c6RvN [NXTSN[[USMO/f&TX[ g͑'Ybb_bN*N'YSO Nv0O Q萧c6RePhQNЏL gHevON vQSu͑'YbvS'`1\v[NO0ONY萄v^"ROo`;NSb[‰~NmrQ0l_sXI{ ُNOo`'YYNON~%Θi gsQ ُ1\lQO^ZPQLN$ReefR(Na0 ^"ROo`N"ROo`KNvNpST|vsQ| gRNlQO^~bQf=v[~"}0[gffQv͑pW0ZPQfQnxv[$Re O_[Hesfؚ [Hegf}Y0 Se.s [1] _mNS.[LN$Rexvz[D].SN~Nm8f'Yf[ 2007. [2] _ё.[LN$Re(Wbh[-Nv^(uSOs[J].FUNeN 2005(17). [3] 4T f.[$Revq_TV }xvz[J].e"~tHr 2011(1): 185-187. [4] O=N.[$Req_TV }Rg[J].q\"~'Yf[f[b 2009(2): 92. [5] "Sfq _Vf.WNΘi[T[lQO^LN$Rexvz[J].-NVlQO^ 2012(4): 91-95. [6] hgfX _~R.~0RR z^[[$ReOPvq_Txvz[J].WS_{tċ 2010(2): 151-158. [7] Sm .[LN$Rexvz[J].NWS"8f[bf[b>yOyf[Hr 2008(1). [8] -NVlQO^OSO.-NVlQO^gbNQR 2010[M].SN-NV"?e~NmQHr>y 2010. [9] Mark Nelson, Hun-Tong Tan. Judgment and Decision Making Research in Auditing: A Task, Person, and Interpersonal Interaction Perspective [J].Auditing: A Journal of Practice & Theory, 2005: 41-71. [10] Favere-Marchesi, Audit judgment Research-issue Addressed, Research Methods and Direction [J]. Accounting and Finance, 2006:95-114 [11] Guiral, Esteo, Judgment under uncertainty: heuristics and biases [J]. Journal of Business Research, 2006, (8), 74-83 " ,ge/f(WXXX[^v`_c[ N[bv0[^ nZSvNNwƋ0%N(vlf[`^ |vBl|v]\O\OΘ N N&Pvؚ\^_ %NN_]0[N_Nv]ؚΘ 4g[eNS0s^fяNvNPlN[^'Yϑv_@0(Wdk (T[^h:y]ؚvleaTw_va"(WQevǏ z-N G0RN_Yv (W^v_c[ N _N㉳Q0@bN(Wdk Q!k[^SNX^ ""` eIQSSYAm4l l\X0N_YۏeQ0Revz)R[b Nvy N_^0 Tf[0 gS~bp`v.^R (Wُ̑cSbڋcv"a(WdkbTOf[b[NNv@b g^h:yw_va" ""`ONVt^vR=hW ""`ON(WYef[v TefYv/f OcbNZPNvSt ""Vt^̑b`ON\[\[ N&PvYe Vt^[z @b6ev NNN/faR0NSvwƋ f͑v/f(W0[-N@bW{Qv`~e_0hRT^ƉΑ0_^x^ُVt^egbG0RNYdkYvo^vS e(Wf[`N N0u;m N ؏/f]\O N ~NNbeyv.^RTp_vgq~ b(WN*NEQn)nvsX-N^ǏVt^v'Yf[u;m0ai`KN`N(uϑ^ (Ng4g[v݋Ng]ؚvlea0 gTa"v/fbv6rk NN NNW{QNb[-NV O~eSvSmSvtQ b(W+ovNue-NO_up gNTlevR_O N_N:NbYz)Rv[bkNecON]'Yv/ecN.^R0  Θ4xjmO ge vcN^Nmlwm0 ُ/fb\t^egU"kv׋S01\(uُ݋\O:Nُ{evN*N~>\ _N/fNku;mv~_g0 ^g]Y~~\t^evh` 8l N>e_0 1uNbvf[/g4ls^ gP @bQeMQ g NKNY s`TMO^Tf[SybċTcck     q\N"~'Yf[f[Xf[MOe q\NwؚI{Yef[ՋkNe PAGE 14 q\NwؚI{Yef[ՋkNe  PAGE 15 vvv$If`gdUxkd $$IfT0J u +044 layt`yTtc$If`gdU$If`gdUykdt $$IfT40J u` +044 layt`yT2tc$If`gdU$If`gdUykd $$IfT40J u  +044 layt`yT2468Frtttt$If`gdUykdf $$IfT40J u  +044 layt`yTrtvtc$If`gdU$If`gdUykd $$IfT40J u` +044 layt`yTzʕΕЕԕܕ 2¸Ĺ*BNXtv$߸ߩ hUaJ hUaJo(hUCJOJQJo(hUCJOJQJ hOGo(hOGhUCJ aJ o(!hUCJKHOJPJQJ^Jo(hUB*o(ph hUo( hU_HhUCJaJhUhU^J_Ho(5tc$If`gdU$If`gdUykdR $$IfT40J u  +044 layt`yT̕tc$If`gdU$If`gdUykd $$IfT40J u  +044 layt`yT̕ΕЕޕtc$If`gdU$If`gdUykd> $$IfT40J u  +044 layt`yTޕؖXpxD`|ssfsssfss `gdU*`gdUgdUykd $$IfT40J u  +044 layt`yT `̠$40Ԩf&ƫЭ `gdUgdU +`gdU & F`gdU*`gdU0PԲڳ 4>N$$If`a$gdU$7$8$H$WDXD2YD2`a$gdU `gdU*`gdU NPbtvv$If`gdUxkd0$$IfT!08 044 layt`yTtvvv$If`gdUxkd$$IfT!08 044 layt`yTƴvv$If`gdUxkdV$$IfT#08 044 layt`yTƴȴִvv$If`gdUxkd$$IfT#08 044 layt`yT<vv$If`gdUxkd|$$IfT#08 044 layt`yT<>HRvv$If`gdUxkd$$IfT#08 044 layt`yTRTbrvv$If`gdUxkd$$IfT#08 044 layt`yTrtvv$If`gdUxkd5$$IfT#08 044 layt`yTҵ6¸ĹylclclcW $a$gdOG*`gdU `gdUgdUgdUxkd$$IfT,08 044 layt`yT Ĺ*2NH&Ft$p* d,7$8$H$gdU $a$gdOG$227$8$H$a$gdUgdU*`gdUn0B*"$(*@&XD2YD2gdU d,WD`gdU $a$gdOGgdU d,7$8$H$gdUdf$&BD46 $&*,024LPTnrtλ hU0JjhUU hOGo(hU hUo(h`%sh h`%sCJaJo(h_jh_UhM+hM+o(hDCJOJQJo(hUCJOJQJo(hUCJOJQJhOGhUCJ aJ o(hOGhUCJ OJQJaJ o(/*.024NPpr$a$&`#$$&dPa$gdAh "¾hM+hM+o(hEp h`%sCJo(h`%sh_h`y h`y0Jjh`yU hX?o( hUo(hU hU0JjhUUhD0JmHnHu dgd "@&XD2YD2gdUH 00&P 1D2PP/R :pi. A!"n#$n%S > 001D2PP/R . A!"#7$n%S ;01D2PP/R . A!"#7$n%S ;01D2PP/R . A!"n#$n%S $$If!vh55J 5555f#v#vJ #v#v#v#vf:V 4 6` 0(55J 5555ff4yt&$$If!vh55u"#v#vu":V 4 6` 0(55u"f4yt&$$If!vh55!55#v#v!#v#v:V 4 6` 0(,55!55f4yt&$$If!vh55!55#v#v!#v#v:V 4 6` 0(,55!55f4yt&$$If!vh55u"#v#vu":V 4 6` 0(55u"f4yt&$$If!vh55!5T#v#v!#vT:V 4 6` 0(++55!5Tf4yt&$$If!vh55!5T#v#v!#vT:V 4F 6` 0(++55!5Tf4yt&$$If!vh55!5T#v#v!#vT:V 4 6` 0(++55!5Tf4yt&$$If!vh55!5T#v#v!#vT:V 4 6` 0(++55!5Tf4yt&$$If!vh55!5T#v#v!#vT:V 4# 6` 0(++55!5Tf4yt&$$If!vh55!5T#v#v!#vT:V 4  6` 0(++55!5Tf4yt&$$If!vh5D 5#vD #v:V 4 6` 0(5D 5/ f4yt&$$If!vh5(#v(:V 4% 6` 0(5(/ f4yt&l$$If!vh5 5+#v #v+:V,5 5+/ ayt`yTt$$If!vh5 5+#v #v+:V,4+5 5+/ ayt`yTz$$If!vh5 5+#v #v+:V,4+,5 5+/ ayt`yTt$$If!vh5 5+#v #v+:V,4+5 5+/ ayt`yTt$$If!vh5 5+#v #v+:V,4+5 5+/ ayt`yTt$$If!vh5 5+#v #v+:V,4+5 5+/ ayt`yTt$$If!vh5 5+#v #v+:V,4+5 5+/ ayt`yTz$$If!vh5 5+#v #v+:V,4+,5 5+/ ayt`yTt$$If!vh5 5+#v #v+:V,4+5 5+/ ayt`yT$$If!vh58 5#v8 #v:V,!058 5ayt`yT$$If!vh58 5#v8 #v:V,!058 5ayt`yT$$If!vh58 5#v8 #v:V,#058 5ayt`yT$$If!vh58 5#v8 #v:V,#058 5ayt`yT$$If!vh58 5#v8 #v:V,#058 5ayt`yT$$If!vh58 5#v8 #v:V,#058 5ayt`yT$$If!vh58 5#v8 #v:V,#058 5ayt`yT$$If!vh58 5#v8 #v:V,#058 5ayt`yT$$If!vh58 5#v8 #v:V,,058 5ayt`yT-J@J cke $1$a$ CJKH_HaJmH nHsH tHN@N h 1$$dBTJ@&5CJ,KH,\aJ,N@N Uh 2$$22@&XD2YD2CJOJPJQJd@d Uh 3-$$$022@&WDXD2YD2`0a$CJKHOJPJQJ$A@$ ؞k=W[SOFi@F nfh*B*^Jph8OA8 .K4apple-style-span2V@Q2 .K4]vc >*B* phVObV .K4tgt2&$dh1$a$5CJ$KHOJQJ\^JaJ$e@r M+ HTML i%e. o ; w 8 | > x + w ;|;yA J%i !"#$%9EuJNXaku +NZl-;Lq|6 !!!@"H""##=#I###>$L$o$v$;%E%%%s&z&&'*''(*(@(E(J(K(L(W(m(n(o((((((((((((((((((((((((h)))o*+,,---F.R.b./P/0?0K0011[2f2u2/333344A56$667f7s77888#8$8-86878>8I8J8O8_8`8g8~8888888888888888899Q:]::::;;}<<#==>>????|@6AAAAAAB=BwBBBCCbDDDEF$ (>$*o$(>$*;%(>$*%(>$*s&0&*'*'*''0' 0' 0' 0'0' 0' 0' 0' 0' 0' 0' 0' 0' 0'0'0' 0' 0' 0' 0' 0' 0' 0' 0' 0' 0' 0' 0' 0' 0' &*(*(((*)*)*)((*,*,*,*,( (8+****8+***(8+**8+**(**(***(**0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0(*(*(*0***********0000000000000000ȑ00u@0ȑ00u@0ȑ00u@0ȑ00u@00 0 -R@0I00@0I0 0@0@0I00@0I00@0I00@0I00ȑ00uȑ00z0ȑ00zȑ0SJ(K(m(n(((((((((((((((#8$86878I8J8_8`8~8888888888HHK00@K00zEzzz$z@zK00zEXztzXztzzK00zEPzlzd8z8z8zK00zE9z9z9z:z$:zK00zE<;zX;zt;z;z;zK00zE=z#z$z $z<$zK00 zET%zp%z%z%z%zK0!0"zE&z&z'z0'zL'zK0#0$zE`)z|)z)zt/z/zK0%0&zE\Jz$JzxJzJzJzK0'0(zEKzKzLzLz8LzK0)0*zEPMzlMzMzMzMzK0+0,zENzNzOz,OzHOzK0-0.I2'K0/00@K0102K0304@K00 0,G -;=NNNNNNNNNNN[[[^ X#'+z"):;<>?@BDp  ( L T h p D X#+7&DlN2r̕ޕ`Ntƴ<RrĹ*"*,-./0123456789=ACEFGklmnoqrstuvwxyz{|}~ +>VWp8Pdfgi  "#%>L`bce~  ) + , . G V j l m o  " 6 8 9 ; S _ r t u w   3 5 6 8 Q c w y z |  % 9 ; < > W _ s u v x  & ( ) + D ^ r t u w "689;Sdwyz|"689;T`tvwy';>?AZl !2DGHJax "#%>OcfgiYH X%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕX%ĕ̕X-47NUX^!!,  qqb$?.&@j[̪~=b$w;AManb$*7RV\<^egb$FYZ݇X">(5b$ ܇B`qSFb$tPFYm2$3%jr=A2$Ph=م.l2$;)X12$Jo9v!b$Y ӧѝp@ p(  b h 3  #" `?  B S  ?H0(  Hh(+tQ _Toc20793 _Toc130716631 _Toc130717783 _Toc291683581 _Toc322713620 _Toc322714388 _Toc323033597 _Toc323034521 _Toc20071 _Toc322713621 _Toc322714389 _Toc323033598 _Toc10957 _Toc20287 _Toc21675 _Toc19725 _Toc26407 _Toc30602 _Toc12539 _Toc28873 _Toc10539_Toc9232 _Toc25839 _Toc29851 _Toc23020 _Toc322713622 _Toc322714390 _Toc323033599_Toc2923 _Toc322713623 _Toc322714391 _Toc323033600 _Toc14155_Toc1159 _Toc13419 _Toc32610 _Toc27204 _Toc322713624 _Toc322714392 _Toc323033601 _Toc29499 _Toc13488 _Toc28595 _Toc17207 _Toc29426 _Toc32025_Toc2576 _Toc15003 _Toc322713626 _Toc322714394 _Toc323033603 _Toc21912 _Toc322713627 _Toc322714395 _Toc323033604_Toc9713_Toc7015 _Toc323034532 _Toc322713631 _Toc322714399 _Toc323033608 _Toc26677_Toc6191 _Toc11076_Toc5734 _Toc32650 _Toc15729 _Toc27890 _Toc25407 _Toc28826 _Toc15287 _Toc29955 _Toc23720_Toc203_Toc537 _Toc30778_Toc7718 _Toc28708 _Toc22743 _Toc17645_Toc1932eeeeeeee%%%%9uNa Nl----///;q !@"####=##>$o$;%%s&&&&&''''(((((),F.1[246f7889Q:::}<=??ADH  !"#$%&'()*+,-./012345678<=>?9:;@ABCDEFGHIJKLMNOPmmmmmmmm'''8DWj*Y///:>>>K{ !G" # # ##H##K$u$D%%y&&&&'''')'(),Q.11111e24#6r7889\::;<>??ADHHHH H H H H HHHHHHH5H@HVHaHcHdHHHHHH H H H H HHHHHHH5H@HVHaHcHdHHHHHHH H H H H HHHHHHH5H@HVHaHcHdHHDDEEHHH H H H H HHHHHHH5H@HVHaHcHdHH D A].DLPϚN3R._il<4C&# DX58Q>lHG[*K&*sSʹ0mVmV3V3VVVLVLVaVaVHVHVVV] W] W#]PT:dq2i vH\H^H`\OJ QJ o(hHl\^`\OJ QJ o(hHn\^`\OJ QJ o(hHu4\4^4`\OJ QJ o(hHl \ ^ `\OJ QJ o(hHn| \| ^| `\OJ QJ o(hHu \ ^ `\OJ QJ o(hHl\^`\OJ QJ o(hHnh\h^h`\OJ QJ o(hHu^`o(. \^`\hH) l\l^l`\hH.  \ ^ `\hH.  \ ^ `\hH) X \X ^X `\hH.  \ ^ `\hH. \^`\hH) D\D^D`\hH.hh^h`o(()  ^ `o(() \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.H\H^H`\OJ QJ o(hH\^`\OJ QJ o(hHn\^`\OJ QJ o(hHu4\4^4`\OJ QJ o(hHl \ ^ `\OJ QJ o(hHn| \| ^| `\OJ QJ o(hHu \ ^ `\OJ QJ o(hHl\^`\OJ QJ o(hHnh\h^h`\OJ QJ o(hHu  ^ `o(. \^`\hH) \^`\hH. 4\4^4`\hH.  \ ^ `\hH) | \| ^| `\hH.  \ ^ `\hH. \^`\hH) h\h^h`\hH.^`o(0 \^`\hH) \^`\hH. C\C^C`\hH.  \ ^ `\hH)  \ ^ `\hH. / \/ ^/ `\hH. \^`\hH) w\w^w`\hH.H\H^H`\OJ QJ o(hHl\^`\OJ QJ o(hHn\^`\OJ QJ o(hHu4\4^4`\OJ QJ o(hHl \ ^ `\OJ QJ o(hHn| \| ^| `\OJ QJ o(hHu \ ^ `\OJ QJ o(hHl\^`\OJ QJ o(hHnh\h^h`\OJ QJ o(hHuhh^h`o(.0^`0o( \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.hh^h`o(. H\H^H`\hH) \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.hh^h`o(()   ^ `OJQJo( k^`kB*o(ph() \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.hh^h`o(() H\H^H`\hH) \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.% .% ...% .hh^h`o(() H\H^H`\hH) \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.hh^h`o(. H\H^H`\hH) \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH.hh^h`o(. H\H^H`\hH) \^`\hH. \^`\hH. 4\4^4`\hH)  \ ^ `\hH. | \| ^| `\hH.  \ ^ `\hH) \^`\hH. A]&*sSLP[*K#]X5q2iQ>_i&#3mT:d<4mV3VVLVaVHVV] W                 Zp(Oج                ̜        4        Ոyq       )$d        ^ǜ@jE      (XE        RB        F 8                IpU8}lv#<% h DiR:flf`yoEp[ [VdFU9<OL J"E %o&&1'g'b(q)M+`,. 3.[0 3.K48n:nN<C>_>X?,hExNL NN>NtmNOQWYY+[n\K]s^g_f`)f fAh&iwioq3"qr`%sOtNuv (xy8Jy$|5}ZXXe(OG_l]sEp K(\)}'!V[{Ep4&#G'/| Tm|8WcmyIUyxSh_42}~ 'Oi @ 3z1DG+1%_+ ^jJg ]3+V2L{H= .Sh\cdghmnotuv{|(*(@(E(J(K(W(m(n(o(((((((((((((((((((((888#8$8-86878>8I8J8O8_8`8g8~88888888888888HHi#a2y0@FF0FF999 9 9 9 9 99999%H@@@@@@@@@@ @"@$@&@(@*@Unknown G:Ax Times New Roman5Symbol3& :Cx Arial;5 |8ўSOSimHei;([SOSimSun[&  Arial NarrowSegoe ScriptI Arial Unicode MSE5  wiSO_GB2312_oŖўSAdobeSongStd-LightўSO;Wingdings!1h |FgF"5' H=$ H=$!-!),.:;?]}    & 6"0000 0 0 00000 =@\]^([{  0 0 00000;[idGG  2qHP?2q\N~Nmf[bf[Xf[MOe:yOf[XeOes&t Windows (u7bd                 Oh+'00@ Xd     ɽѧԺѧʿѧλʾѧʿ,羴ɽѧԺҪNormalWindows û5Microsoft Office Word@@:y@s@qu H=՜.+,D՜.+, X`| ɽѧԺӭ$G'  8@ _PID_HLINKSA2O/%http://baike.so.com/doc/6200522.html2( _Toc19327" _Toc176455 _Toc227435 _Toc287086 _Toc77184  _Toc30778$_Toc537'_Toc2035 _Toc23720; _Toc299553 _Toc15287: _Toc288266 _Toc25407: _Toc278906 _Toc157295 _Toc326506 _Toc57341 _Toc11076? _Toc61914 _Toc266776 _Toc70158 _Toc9713; _Toc219121 _Toc150035 _Toc25763 _Toc320256 _Toc294263 _Toc172077 _Toc285955z _Toc134886t _Toc294990n _Toc272045h _Toc326105b _Toc134194\ _Toc11590V _Toc141550P _Toc29232J _Toc23020:D _Toc29851:> _Toc25839:8 _Toc923242 _Toc10539:, _Toc288734& _Toc125395  _Toc306026 _Toc264076 _Toc197254 _Toc216750 _Toc202878 _Toc10957  !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~Root Entry F0CuData [1TabledWordDocumentSummaryInformation(DocumentSummaryInformation8CompObjm  FMicrosoft Office Word ĵ MSWordDocWord.Document.89q