| 审计判断质量的评价标准研究:分析框架及应用 |
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| 引用本文： | 张超,张晓岚.审计判断质量的评价标准研究:分析框架及应用[J].西北大学学报(哲学社会科学版),2007,37(6):63-68. |
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| 作者姓名： | 张超 张晓岚 |
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| 作者单位： | 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 |
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| 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。
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| 关 键 词： | 审计判断质量 评价标准 实验研究 |
| 文章编号： | 1000-2731(2007)06-0063-06 |
| 修稿时间： | 2007年4月27日 |
Research on valuation standards of audit judgment quality: Framework and Application |
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| ZHANG Chao,ZHANG Xiao-lan.Research on valuation standards of audit judgment quality: Framework and Application[J].Journal of Northwest University(Philosophy and Social Sciences Edition),2007,37(6):63-68. |
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| Authors: | ZHANG Chao ZHANG Xiao-lan |
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| Abstract: | 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. |
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| Keywords: | the quality of audit judgment valuation standards experimental research |
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