【摘要】：隨著市場競爭日益加劇,經(jīng)營風險不斷增加,持續(xù)經(jīng)營審計判斷質(zhì)量引起了國內(nèi)外審計界的關注。要改進持續(xù)經(jīng)營審計判斷質(zhì)量,前提必須要識別其影響因素。文章基于兩階段的持續(xù)經(jīng)營審計決策過程,系統(tǒng)分析了影響持續(xù)經(jīng)營審計判斷質(zhì)量的主要因素,在此基礎上探討我國持續(xù)經(jīng)營審計存在的問題,并針對這些問題提出了改進建議。
[Abstract]:As the market competition intensifies day by day and the management risk increases continuously, the quality of continuous operation audit judgment has attracted the attention of the audit circles at home and abroad. In order to improve the judging quality of continuous operation audit, it is necessary to identify its influencing factors. Based on the decision-making process of two-stage continuous operation audit, this paper systematically analyzes the main factors influencing the judging quality of continuous operation audit, and on this basis, discusses the problems existing in the continuous operation audit in China. Some suggestions are put forward to improve these problems.
【作者單位】： 山東省淄博職業(yè)學院;
【分類號】：F239.4
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本文編號：2269471