注册会计师审计职业判断及其应用

发布时间：2018-07-04 10:00

本文选题：审计职业判断 + 审计职业判断决策过程　；参考：《东北财经大学》2006年硕士论文

【摘要】：市场经济的正常、有序运转，需要高质量的会计信息为前提和基础。作为高质量会计信息的合理保证者，审计人员需要具备比较强的职业判断能力。职业判断是审计的精髓，判断能力的高低则是审计人员能否有效完成审计任务的关键。对职业判断的研究在审计理论和实践中同时具有十分重要的意义，并已经成为当今世界范围内最具活力的审计研究领域之一。国外关于审计职业判断研究的起步比较早，从20世纪50年代就已经开始，而我国自1999年才陆续出现了少量研究审计职业判断的文章和论著，尤其是对审计职业判断系统性的探讨甚少。本文将在前人研究成果的基础上，对审计职业判断的理论和应用进行探讨，以期为改善我国注册会计师的审计判断质量尽一份力。本文的研究范围是注册会计师会计报表审计业务中的职业判断，注册会计师的业务范围不仅限于会计报表审计，在其他领域中同样涉及职业判断问题，但不作为本文研究的主要对象。本文的正文由四部分组成：第一部分旨在探讨对审计职业判断进行研究首当其冲要解决的问题，即审计职业判断的含义、审计职业判断的由来、审计职业判断的特征以及对审计职业判断如何分类。鉴于审计职业判断是一个内涵丰富且难于界定的概念，，本文首先对前人的定义角度进行比较分析，最终确定将其作为一项决策过程加以研究。对审计职业判断由来及特征的探讨则旨在搞清审计职业判断的来龙去脉，为后面的展开论述提供思路，使结论更有针对性。第二部分首先结合管理学中的决策理论来描述审计职业判断的决策步骤，然后分别从审计职业判断主体、判断任务和判断环境三个方面来探讨对审计职业判断有影响的因素。这些探讨将有助于后文对提高审计职业判断质量的思考。第三部分主要是结合实务部分，鉴于审计职业判断贯穿于审计工作的全过程这一重要特征，按照签署审计业务约定书、审计计划阶段、审计实施阶段、审计报告阶段的业务流程对职业判断在审计实务中的应用进行梳理。由于审计职业判断与实务是有机结合起来的，因此本部分的划分并不是绝对的。第四部分是全文的结论，首先从对我国目前审计职业判断水平的调查中，得出在我国审计职业判断已经有了一定程度的认识，但仍有待提高的现状。然后强调了与高质量审计职业判断相关的特征，最后结合第二部分所探讨的影响审计职业判断的因素有针对性地提出了几条提高我国审计职业判断质量的建议。
[Abstract]:The normal and orderly operation of the market economy requires high-quality accounting information as the premise and foundation. As a reasonable guarantee of high-quality accounting information, auditors should have strong professional judgment ability. Professional judgment is the essence of audit, and the ability of judgment is the key to whether the auditor can effectively complete the audit task. The study of professional judgment is of great significance in both auditing theory and practice, and has become one of the most dynamic auditing research fields in the world. The research on audit professional judgment in foreign countries started early and began in the 1950s. However, a small number of articles and treatises on audit professional judgment have appeared in our country since 1999. In particular, there is little discussion on the systematization of audit professional judgment. Based on the previous research results, this paper discusses the theory and application of audit professional judgment in order to improve the audit judgment quality of CPA in China. The research scope of this paper is the professional judgment in the audit of CPA's accounting statements. The business scope of CPAs is not only limited to the audit of accounting statements, but also involves the issue of professional judgment in other fields. But not as the main object of this paper. The text of this paper is composed of four parts: the first part is to explore the first problem to be solved in the study of audit professional judgment, that is, the meaning of audit professional judgment. The origin of audit professional judgment, the characteristics of audit professional judgment and the classification of audit professional judgment. In view of the fact that audit professional judgment is a concept which is rich in connotation and difficult to define, this paper firstly makes a comparative analysis of the previous definitions, and finally determines to study it as a decision-making process. The purpose of this paper is to find out the origin and characteristics of audit professional judgment, to provide ideas for the later discussion, and to make the conclusion more pertinent. The second part first describes the decision-making steps of audit professional judgment based on the decision theory in management, and then discusses the factors that affect audit professional judgment from three aspects: the subject of audit professional judgment, the judgment task and the judgment environment. These discussions will be helpful to improve the quality of audit professional judgment. The third part mainly combines the practical part, in view of the important characteristic that audit professional judgment runs through the whole process of the audit work, according to the signing of the audit business agreement, the audit plan stage, the audit implementation stage, The business process in the stage of audit report combs the application of professional judgment in audit practice. Because audit professional judgment and practice are organically combined, the division of this part is not absolute. The fourth part is the conclusion of the full text. Firstly, from the investigation of the current level of audit professional judgment in our country, the author draws a conclusion that the audit professional judgment has been recognized to a certain extent in our country, but it still needs to be improved. Then it emphasizes the characteristics related to high quality audit professional judgment and finally puts forward several suggestions to improve the quality of audit professional judgment in our country combined with the factors that affect audit professional judgment discussed in the second part.
【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】：F239.4

【引证文献】