审计判断绩效

以绩效的一般含义为基础，分析了审计判断绩效的经济学含义。

Based on general meaning of performance , the economics meaning of audit judgment performance is provided .

审计判断绩效研究

Research on Audit Judgment Performance

因此，良好的审计判断绩效是客观的判断结果与高效率资源投入的统一。

The good judgment performance is the unity of objective judgment effect and high efficiency .

审计判断绩效及其影响因素

Audit Judgement Performance and Its Determinants

研究审计判断绩效，旨在促进审计判断技能的提高，为高质量的审计奠定基础。

The study on audit judgment performance aims at promoting judgment skill to establish the foundation for high-quality auditing .

因此，影响审计判断绩效的因素可分为四类：审计判断主体因素、审计技术因素、审计判断对象因素、审计环境因素。

So the influence factors can be divided into four kinds : auditor , audit technology , judged-object and audit environment .

最后，基于上述分析，提出改善审计判断绩效应由审计人员、会计师事务所和各个管理机构共同努力，提高审计人员专业素质，改进审计技术，尽量减少来自被审单位和审计环境的不利因素。

Finally , auditor , CPA 's firms and each management organization should make joint efforts to improve auditor 's professional skill and audit technology , reduce the unfavorable factors coming from audited-company and audit environment .

它们不等同审计判断，但是会影响审计判断的绩效。然而，我国对此则鲜有研究。

Different from audit judgment , they also influence audit performance . However , few researches concern it at home .

首先从审计判断效果和判断效率两方面分析我国审计判断绩效的现状，指出判断结果的客观性缺乏保证，判断投入成本也未能有效降低；

This part analyzes the current audit judgment performance situation from judgment effect and efficiency at first , points out that judgment result lacks objectivity and judgment cost fails to decrease .

审计中的时近效应是一种判断偏误，它们不等同审计判断，但是会影响审计判断的绩效。

As a bias , recency effect as a bias is not equal to the audit judgment , but it will affect the audit judgment performance .