摘要:涵义 审计判断绩效(Audit Judgment Performance) ，什么是审计判断绩效?最为典型的当属Libby对审计判断绩效的定义，他认为：审计判断绩效是审计判断与一定的判断标准相符。
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Chapter two discusses the evaluation criteria of audit judgment performance.
第二章讨论审计判断绩效的评价标准。
Chapter three discusses the influence factors of audit judgment performance.
第三章讨论审计判断绩效的影响因素。
Based on general meaning of performance, the economics meaning of audit judgment performance is provided.
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。
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