Premature Signing-Off of Audit Procedures: An Analysis.
研究了审计人员在时间和预算压力下，未完成必要审计程序就提前签字确认的现象，分析了其普遍程度、常见环节及不同层级审计人员的差异。
Abstract Focuses on audit personnel's practice of signing-off on audit program steps before completing one or more of the required audit procedures when they are faced with time and budget pressures. Audit quality; Extent of premature sign-offs; Audit tasks in which premature sign-offs are most prevalent; Differences among the different levels of audit personnel.