审计环境受到审计判断的制约，而审计环境影响了审计判断的质量。在宏观审计环境下，注册会计师执业困难，一些审计人员迫于竞争压力而做出不恰当的审计判断，同时也有利于会计信息的披露。在微观审计环境下，注册会计师面临更多的利益诱惑。目前，审计行业的监管部门力度不高、工作形式过于表面化，形式化；多种因素影响了审计判断。应加快改善宏观和微观审计环境，健全法律制度，加大监管力度，完善经济体制；提高注册会计师的政治素质；制定人才发展规划，加强内部管理。%The audit environment is restricted by the audit judgment, and affects the quality of audit judgment. In the environment of macro audit, the CPA (Certified Public Accountant) practice is difficult, some auditors make inappropriate audit judgment under the pres-sure of competition, and the enterprises have to disclosure the accounting information. In the environment of micro audit, the CPA faces more temptation. The supervision of audit profession now is low, the working form is superficial and formal, and many factors influence the audit judgment. The government should accelerate the improvement of macro and micro audit environment, perfect the legal system, inten-sify supervision, complete the economic system, improve the political quality of the CPA and set out talent development planning to strengthen internal management.
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