Title: Audit Judgment Performance of National Audit:An Empirical Survey and Analysis
Abstract: The national audit is a power monitoring and control mechanism,acting as a very important role for building a democratic government. The process of national audit is the process of application of the law. However,in the national audit,owing to the audit staff's technical and other reasons,the audit staff has a lot of discretion power,thus affecting the quality of auditing. This article used the approach of field survey to study the national audit judgment performance and found that the auditors' judgments were subject to age,experience,employment,educational background,professional and educational level,the complexity of the task and a variety of other factors,so they had inconsistencies in the same issue,thus affecting the performance of the judgment. Finally,this paper gave some advice to improve the auditors' performance,say,to strengthen the professional knowledge of auditors,put emphasis on collective judgments,establish a review system,carry out audit results announcement system,etc.
Publication Year: 2011
Publication Date: 2011-01-01
Language: en
Type: article
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