审计职业怀疑对审计质量的影响研究-会计学专业论文.docxVIP

Abstract Abstract 万方数据 万方数据 statistical software package. Last but not least, the fifth section will apply statistical interpretation of regression outputs to verify the empiric al hypotheses, and draw main conclusions as follows: interpersonal trust, questioning spirit, audit knowledge, epoche judgment, and ethical reasoning have marked linear correlations with the level of professional skepticism, and hence constitute key factors in determining the level of auditor professional skepticism; the improvement of the level of professional skepticism helps to improve audit quality; education level