审计判断绩效研究

发布时间：2018-04-27 14:51

本文选题：审计判断 + 审计判断绩效　；参考：《东北财经大学》2006年硕士论文

【摘要】： 专业技能和独立性是保证审计质量的基础，专业技能使审计与其他职业区别开来，而专业技能的核心就是审计判断，审计判断是审计的精髓。审计实务是由一系列的判断行为构成的，这也是审计师被称之为“师”的原因。正如加拿大特许会计师协会在一份研究报告中所指出的“职业判断是财务报告的精髓部分；而注册会计师行业的精髓就在于，执业需要很高程度的判断；在将一种职业区别于一门手艺或其他工作时，判断起了核心作用。”审计学权威莫茨也指出：“审计专业判断在审计工作中扮演着一个不可缺少的重要角色”。随着经济的不断发展，我国的审计行业面临的挑战也越来越大，其中一个严峻的挑战就是如何尽快提高我们的审计判断绩效。只有审计人员的判断绩效提高了，审计质量才能提高。本文以审计判断绩效为研究对象，就旨在促进审计判断绩效的提高，从而为高质量的审计提供支持。本文的研究思路和方法是：首先，介绍审计判断的重要性，并简要回顾国内外关于审计判断的研究成果；然后，介绍审计判断的基本理论，界定审计判断的含义，总结其特点，讨论审计判断的构成要素及应用范围，并明确审计判断绩效的含义；接着，从审计判断主体因素、客体因素和环境因素三个方面对审计判断绩效的影响因素进行深入研究，并将其细化，使其更适合作为评价指标；再接着，从定性和定量两个方面来研究审计判断绩效的评价问题。其中，在定性标准中，分别介绍了质量标准和效率标准。在定量研究中构建了审计判断绩效评价的指标体系，并引入了多级模糊综合评价模型。最后，分析了我国审计判断绩效的现状，并从审计判断的主体、客体、环境三个大的方面提出了改善审计判断绩效的设想。本文研究的特色主要体现在以下三个方面：一是在介绍审计判断和审计判断绩效的概念时采用了逐层递进的方法，，即从判断到审计判断，从绩效到审计判断绩效，层层递进，逐步深入，为更好的理解审计判断和审计判断绩效的含义提供了一种行之有效的方法；二是在研究审计判断绩效的影响因素时，对理论界现有的观点进行了细化；三是在介绍审计判断绩效的评价标准时，引入了多级模糊综合评价模型，实现了定量化的评价，使定量评价标准和定性评价标准相结合。
[Abstract]:Professional skills and independence are the basis of ensuring audit quality, professional skills distinguish audit from other professions, and the core of professional skills is audit judgment, which is the essence of audit. Audit practice consists of a series of judgments, which is why auditors are called "teachers". As the Canadian Institute of Chartered Accountants pointed out in a study, "Professional judgment is the essence of financial reporting, and the essence of the CPA industry is that the practice requires a high degree of judgment;" Judgment plays a central role in distinguishing a profession from a craft or other job. " Audit authority Mocz also pointed out that "audit professional judgment plays an indispensable role in audit work." With the development of economy, the audit industry in our country is facing more and more challenges, one of which is how to improve the performance of audit judgment as soon as possible. Only when the auditor's judgment performance is improved, can the audit quality be improved. The purpose of this paper is to improve the performance of audit judgment in order to provide support for high quality audit. The research ideas and methods of this paper are as follows: first, introduce the importance of audit judgment, and briefly review the research results of audit judgment at home and abroad; then, introduce the basic theory of audit judgment, define the meaning of audit judgment, summarize its characteristics, This paper discusses the constituent elements and application scope of audit judgment, and clarifies the meaning of audit judgment performance, and then studies the influencing factors of audit judgment performance from three aspects: subject factor, object factor and environment factor. And then it is refined to make it more suitable as an evaluation index. Then, from the qualitative and quantitative aspects to study the evaluation of audit performance. In the qualitative standard, the quality standard and the efficiency standard are introduced respectively. In the quantitative research, the index system of audit performance evaluation is constructed, and a multilevel fuzzy comprehensive evaluation model is introduced. Finally, this paper analyzes the present situation of audit judgment performance in China, and puts forward the assumption of improving audit judgment performance from three aspects: subject, object and environment. The characteristics of this paper are mainly reflected in the following three aspects: first, in introducing the concept of audit judgment and audit judgment performance, we adopt a progressive method, that is, from judgment to audit judgment, from performance to audit performance, step by step. Step by step, it provides an effective method for better understanding the meaning of audit judgment and audit judgment performance; second, when studying the influencing factors of audit judgment performance, it refines the existing viewpoints of the theoretical circle; Thirdly, the multi-level fuzzy comprehensive evaluation model is introduced when the evaluation standard of audit performance is introduced. The quantitative evaluation is realized and the quantitative evaluation standard is combined with the qualitative evaluation standard.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.0

【参考文献】