持续经营审计判断质量的影响因素分析——基于两阶段持续经营审计决策过程
发布时间：2018-10-13 18:04
【摘要】：随着市场竞争日益加剧,经营风险不断增加,持续经营审计判断质量引起了国内外审计界的关注。要改进持续经营审计判断质量,前提必须要识别其影响因素。文章基于两阶段的持续经营审计决策过程,系统分析了影响持续经营审计判断质量的主要因素,在此基础上探讨我国持续经营审计存在的问题,并针对这些问题提出了改进建议。
[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.
【作者单位】： 山东省淄博职业学院;
【分类号】：F239.4
，
本文编号：2269471
[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.
【作者单位】： 山东省淄博职业学院;
【分类号】：F239.4
，
本文编号：2269471
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