Corpus ID: 167274470

An Analysis on the Logical Framework of Audit Judgement

  title={An Analysis on the Logical Framework of Audit Judgement},
  author={Feng Jun},
  journal={Modern Economic Science},
  • Feng Jun
  • Published 2001
  • Computer Science
  • Modern Economic Science
Audit operation provides audit judgement with the particular connotation as well as the specialized restriction. The specialized audit judgement may fall into four types according to the objects of judgement. Again its logical chain may fall into four links. In order to ensure the effect of the judgement, the control over the key link must be conducted. The two levels of audit judgement constitute a system, which is systematically in the whole course of audit operation. 

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