Audit quality has become a major social concern in recent years. Audit judgment quality,one of the main factors affecting audit quality,is more and more emphasized by the accounting profession.

• 近年来,审计质量问题引起了社会的广泛关注,作为影响审计质量主要因素之一的审计判断质量愈来愈受到会计职业界的重视。