摘要
本文在回顾了已有审计判断绩效研究成果的基础上,对审计判断绩效的影响因素进行了比较深入的探讨。本文认为,审计判断绩效的影响因素包括审计人员、审计任务和审计环境三类,并探讨了各类因素的具体内容。
An auditor's judgment has toturn into certain result, which is referred toas audit judgment performance. Goodjudgment performance can assure a highquality audit. Judgment performance is thebasis for measuring the quality of an auditjudgment and the efficiency of an audit, aswell as determining an auditor's liability.This article discusses the determinants andthe assessment of audit judgmentperformance.
出处
《中国注册会计师》
2002年第11期4-7,共4页
The Chinese Certified Public Accountant
