Auditing Judgment Research

Author: Zhang Jixun
Publisher:
Publish Date: 2002-12-01
Features: Based on clarifying the nature of audit judgment, the author conducts an in-depth study from the perspective of the constituent elements of audit judgment. First, the author explores the basic theories of audit judgment, including the classification of audit judgment, the positioning of audit judgment, and the economic analysis of the audit judgment process. Then, the study further examines the process and methods of audit judgment, such as audit judgment models, principles, standards, methods, practical applications of audit judgment, and auxiliary tools for audit judgment. Next, the author investigates the performance of audit judgment and its influencing factors. Subsequently, the study explores the manifestations, causes, and corrective measures for audit judgment bias. Later, it examines the issues of audit professional judgment among certified public accountants in China. Finally, the book draws conclusions and points out areas that require further research. The book offers significant innovations in many aspects and holds high theoretical and practical value. □ Table of Contents: 1. Introduction 2. Nature of Audit Judgment 3. Constituent Elements of Audit Judgment 4. Classification of Audit Judgment 5. Positioning of Audit Judgment 6. Economic Analysis of Audit Judgment 7. Audit Judgment Models 8. Principles, Standards, and Methods of Audit Judgment 9. Practical Applications of Audit Judgment 10. Auxiliary Tools for Audit Judgment 11. Performance of Audit Judgment 12. Audit Judgment Bias and Corrective Measures 13. Improving the Quality of Audit Judgment in China 14. Conclusion and Further Research Issues 15. Appendix Main References Postscript.