【摘要】：隨著市場(chǎng)競(jìng)爭(zhēng)日益加劇,經(jīng)營(yíng)風(fēng)險(xiǎn)不斷增加,持續(xù)經(jīng)營(yíng)審計(jì)判斷質(zhì)量引起了國(guó)內(nèi)外審計(jì)界的關(guān)注。要改進(jìn)持續(xù)經(jīng)營(yíng)審計(jì)判斷質(zhì)量,前提必須要識(shí)別其影響因素。文章基于兩階段的持續(xù)經(jīng)營(yíng)審計(jì)決策過(guò)程,系統(tǒng)分析了影響持續(xù)經(jīng)營(yíng)審計(jì)判斷質(zhì)量的主要因素,在此基礎(chǔ)上探討我國(guó)持續(xù)經(jīng)營(yíng)審計(jì)存在的問(wèn)題,并針對(duì)這些問(wèn)題提出了改進(jìn)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(xué)院;
【分類(lèi)號(hào)】：F239.4
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本文編號(hào)：2269471