期刊文献+

持续经营审计判断模型研究:回顾与前瞻 被引量:3

Literature Review on Audit Judgment Models under Going Concern
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摘要 本文分析国内外对持续经营审计判断模型的研究成果,从研究目的、变量设计、样本选取、建模方法、应用效果等方面比较研究各种模型,指出现有模型的不足和有待进一步研究的方向,以期对改进我国持续经营审计手段与方法提供借鉴。 This paper examines the foundation of audit judgment models based on a review on the current literature. After making a comparison of characteristics of these models, we point out the shortage of existing audit judgment models and the direction for further research so as to improve the ways and means of China audit judgment under going-concern uncertainties.
出处 《审计与经济研究》 北大核心 2006年第3期27-31,共5页 Journal of Audit & Economics
基金 国家自然科学基金项目(70572041)阶段性成果 教育部人文社科项目(03JD630024)
关键词 持续经营 审计判断 预测模型 going concern audit judgment prediction model
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参考文献26

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  • 2Kow Hian C. and Killough Larry N. The Use of Multiple Discriminant Analysis in the Assessmem of the Going-concern Status of an Audit Client [ J ]. Journal of Business Finance & Accounting,1990, 17(2) : 179-192.
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  • 8陈静.上市公司财务恶化预测的实证分析[J].会计研究,1999(4):31-38. 被引量:827
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二级参考文献26

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