审计职业判断业绩评价

发布时间：2018-04-27 00:09

本文选题：审计职业判断 + 业绩评价　；参考：《福州大学》2003年硕士论文

【摘要】： 在新经济背景下，，审计正面临新的挑战。这些挑战已不允许我们对审计职业判断的漠视。在审计过程中，审计人员常需做出各种判断。正因如此，自20世纪70年代以来，审计职业判断一直是美国行为会计研究的重要范畴之一。学者们亟欲了解影响审计职业判断的因素为何，以有助于提高审计人员职业判断的效果和效率，使事务所能于竞争激烈的审计市场中提升竞争力。本研究在参考相关文献的基础上，较全面地探讨了影响审计职业判断业绩的因素，并构建出评价审计职业判断业绩的指标体系。然后，运用多层模糊综合评价法对审计人员职业判断的业绩进行综合评价，从而有助于提高审计人员职业判断的业绩。本研究以FJ省会计师事务所的合伙人、部门经理、项目经理为对象，实施问卷调查。问卷寄发数为60份，有效回收问卷数为32份，有效回函率为53.3%，并以此而获得的数据进行统计分析。研究结果发现，对审计人员职业判断极为重要的职业道德和职业意识因素并没有受到审计人员应有的重视
[Abstract]:In the new economic background, audit is facing new challenges. These challenges no longer allow us to ignore the judgment of the audit profession. In the process of auditing, auditors often need to make a variety of judgments. For this reason, audit professional judgment has been one of the important categories of behavioral accounting in the United States since the 1970s. Scholars are eager to understand the factors that affect audit professional judgment, so as to improve the effect and efficiency of auditors' professional judgment, and enable firms to enhance their competitiveness in the competitive audit market. On the basis of reference to relevant literature, this study comprehensively discusses the factors that affect the performance of audit professional judgment, and constructs an index system for evaluating audit professional performance. Then, the multi-layer fuzzy comprehensive evaluation method is used to evaluate the performance of the auditor's professional judgment, which is helpful to improve the performance of the auditor's professional judgment. In this study, the partners, department managers and project managers of accounting firms in FJ province were investigated. The number of questionnaires sent was 60, the number of valid questionnaires was 32, the effective response rate was 53.3, and the data obtained were statistically analyzed. The results show that the professional ethics and professional consciousness, which are very important to the auditors' professional judgment, have not received the due attention of the auditors.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.2

【相似文献】