审计判断质量的评价标准研究:分析框架及应用  

Research on valuation standards of audit judgment quality:Framework and Application

作　　者：张超[1] 张晓岚[2] 

机构地区：[1]西安交通大学经济与金融学院,陕西西安710061 [2]上海对外贸易学院,上海201600

出　　处：《西北大学学报（哲学社会科学版）》2007年第6期63-68,共6页Journal of Northwest University：Philosophy and Social Sciences Edition

基　　金：国家自然科学基金项目(70572041)

摘　　要：在回顾已有研究的基础上,以审计判断过程和结果为主线,依据审计判断的具体特点和审计判断过程的认知模型,构建了审计判断质量的评价标准,并通过实验研究对评价标准予以应用,试图为审计判断质量评价框架的建立提供一种新的思路。Based on the related literature review, with the process and outcome of audit judgment as the key roles, the valuation standards of audit judgment quality are established. These quality valuation standards are on the basis of the specific characteristics of audit judgment and the cognitive schema of audit judgment, and they are applied through the experimental research method, which aims to explore a brand new train of thoughts for the valuation construction of audit judgment quality.

关 键 词：审计判断质量 评价标准 实验研究 

分 类 号：F239.0[经济管理—会计学]