摘要：在经济高速发展的时代背景下，审计行业也面临着更多的挑战。在初步了解了审计专业判断的相关知识后，本文运用审计专业判断相关的理论对审计专业判断的影响因素加以阐释，认识到审计专业判断在审计过程中存在着诸多的问题，比如说为什么出现审计误判的现象，最终导致审计失败。本文主要采用案例分析的方法，进一步从实践中分析审计判断的影响因素，最终从制度和行为上提出改善审计判断的对策。经过对审计工作的初步了解，不难看出审计专业判断贯穿于审计工作的全过程，因此从事审计工作的各个专业人员的专业判断能力在很大程度上影响着审计工作的最终结果。

关键词：审计专业判断、影响因素、奥瑞德、审计失败

Abstract:In the background of the era of rapid economic development, the auditing industry is also facing more challenges. After a preliminary understanding of audit professional judgment,this paper uses theories related to audit professional judgment to explain the influencing factors of audit professional judgment,recognizing that there are many problems in audit professional judgment in the audit process, such as why the phenomenon of audit miscalculation occurs, which eventually leads to audit failure. This paper mainly adopts the method of case study to further analyze the influencing factors of audit judgment from practice,and finally propose countermeasures to improve audit judgment from system and behavior. After a preliminary understanding of auditing work,it is easy to see that audit professional judgmentruns through the whole process of auditing work, so the professional judgment ability of various professionals engaged in auditing work largely affects the final result of auditing work.

Key words:Audit Professional Judgment, Influencing Factors, Aurora, Audit Failure