The Quality Of Audit Judgment Research

Research of audit judgment began from 1959 in foreign countries but 1999 in China. During this time, only a few people have researched audit judgment performance.This dissertation has treated of audit judgment performance in three chapters. The first chapter was about the basic theory of audit judgment performance. It was composed by some definitions and those factors that will affect the performance. And the second chapter was about how to estimate audit judgment performance, where some problems were concerned, such as the executors, the time, the form, the standards, the guidelines, how to apply the result of estimation, and so on. All of these problems haven't been researched before. In the last chapter, some measures were suggested to improve audit judgment performance, before which a conversation face to face between the executor and the certified accountant who was estimated is necessary.It should be indicated that this dissertation only researched the performance of those audit judgments that are made by certified accountants when auditing annual reports after accepting the auditing commitment.