论职业怀疑在审计中的应用
发布时间：2018-08-02 09:25
【摘要】： 职业怀疑并不是新生的事物，只是经济环境的变化把这一理论问题的重要性凸显了出来。职业怀疑是目前审计理论中十分重要却还没有得到系统研究的问题，表现在：对职业怀疑的概念目前没有一致的理解；对职业怀疑理论基础的研究仅仅关注到了哲学的怀疑论，而对心理学、价值论等可能的理论基础缺乏认识；职业怀疑的重要性已被大家所接受，但职业怀疑的影响因素有哪些仍是未知的；职业怀疑的把握问题是一个难点，也是一个重点，但现有的研究并没有给出很好的答案。本文正是带着这些问题逐步展开的。 全文分两个大部分，前四章主要就职业怀疑的理论问题进行探讨，第五章对如何在审计实务中应用职业怀疑进行了分析。在理论探讨部分，我们努力明确了职业怀疑概念，并在此基础上分析了职业怀疑在审计中的重要作用；与此同时重点研究了职业怀疑的作用机理，，其中包括职业怀疑的合理内核、基本特征、逻辑思路和影响因素。在职业怀疑的具体应用研讨过程中，我们分析了职业关注与职业怀疑的关系，也对如何具体应用职业怀疑提出了方案。 本文认为，职业怀疑是职业人士对已有的结论、证据和证据来源等，在未形成内心确认前表现出的一种暂不信任和悬搁判断的态度；审计的过程实质上就是注册会计师将信息使用者的怀疑转化为职业怀疑，并根据职业怀疑的排除情况发表审计意见的过程；根据心理学的理论，职业怀疑具有修正证实性偏差和过度自信等决策判断固有局限的功效，这将有足于审计质量的提高；社会环境、职业团体、个人特点以及态度的特性是影响职业怀疑的因素；职业怀疑的目的是导向高质量的审计结论、报告，合理的职业怀疑是审计必需的；职业怀疑的触发，导致排除怀疑、充分取证的过程；违法舞弊是需要合理置疑的重点领域，分析性程序是发现疑点的有用技术，批判性思维对职业怀疑的应用具有借鉴意义，独立性和职业关注是职业怀疑发挥作用的两个支点。
[Abstract]:Professional scepticism is not a new thing, but the importance of this theoretical issue is highlighted by the changing economic environment. Occupational scepticism is a very important issue in audit theory but has not been systematically studied. It is shown that there is no consistent understanding of the concept of occupational doubt, and the research on the theoretical basis of occupational doubt only pays attention to philosophical skepticism. However, there is a lack of understanding of the possible theoretical basis of psychology, axiology, etc. The importance of professional doubt has been accepted by all, but the factors affecting it are still unknown. It is also a key point, but existing research does not provide a good answer. It is with these problems that this article develops step by step. This paper is divided into two parts. The first four chapters mainly discuss the theoretical problems of professional doubt. Chapter five analyzes how to apply professional doubt in audit practice. In the part of theoretical discussion, we try to clarify the concept of occupational suspicion, and on this basis, we analyze the important role of occupational suspicion in auditing, and at the same time, we focus on the mechanism of occupational suspicion. It includes reasonable core, basic characteristics, logical thinking and influencing factors of occupational doubt. In the process of application of professional doubt, we analyze the relationship between professional concern and professional doubt, and put forward the scheme of how to apply professional doubt. In this paper, the author holds that professional doubt is a kind of attitude of temporary distrust and suspending judgment before the formation of inner confirmation, such as professional's conclusion, evidence and source of evidence. The process of auditing is essentially the process by which the CPA converts the suspicion of the information user into the professional doubt and issues an audit opinion according to the exclusions of the professional doubt; according to the theory of psychology, Occupational doubt has the effect of correcting the inherent limitation of decision judgment such as confirmatory deviation and overconfidence, which will be sufficient for the improvement of audit quality, the social environment, professional group, personal characteristics and attitude characteristics are the factors that influence the professional doubt; The purpose of professional doubt is to lead to high quality audit conclusion, report that reasonable professional doubt is necessary for audit, trigger occupational doubt, lead to the process of removing suspicion and obtaining sufficient evidence; illegal fraud is the key area that needs reasonable doubt, Analytical procedure is a useful technique for discovering doubt, critical thinking has reference significance for the application of professional doubt, independence and professional concern are two fulcrum of professional doubt.
【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】：F239.1
[Abstract]:Professional scepticism is not a new thing, but the importance of this theoretical issue is highlighted by the changing economic environment. Occupational scepticism is a very important issue in audit theory but has not been systematically studied. It is shown that there is no consistent understanding of the concept of occupational doubt, and the research on the theoretical basis of occupational doubt only pays attention to philosophical skepticism. However, there is a lack of understanding of the possible theoretical basis of psychology, axiology, etc. The importance of professional doubt has been accepted by all, but the factors affecting it are still unknown. It is also a key point, but existing research does not provide a good answer. It is with these problems that this article develops step by step. This paper is divided into two parts. The first four chapters mainly discuss the theoretical problems of professional doubt. Chapter five analyzes how to apply professional doubt in audit practice. In the part of theoretical discussion, we try to clarify the concept of occupational suspicion, and on this basis, we analyze the important role of occupational suspicion in auditing, and at the same time, we focus on the mechanism of occupational suspicion. It includes reasonable core, basic characteristics, logical thinking and influencing factors of occupational doubt. In the process of application of professional doubt, we analyze the relationship between professional concern and professional doubt, and put forward the scheme of how to apply professional doubt. In this paper, the author holds that professional doubt is a kind of attitude of temporary distrust and suspending judgment before the formation of inner confirmation, such as professional's conclusion, evidence and source of evidence. The process of auditing is essentially the process by which the CPA converts the suspicion of the information user into the professional doubt and issues an audit opinion according to the exclusions of the professional doubt; according to the theory of psychology, Occupational doubt has the effect of correcting the inherent limitation of decision judgment such as confirmatory deviation and overconfidence, which will be sufficient for the improvement of audit quality, the social environment, professional group, personal characteristics and attitude characteristics are the factors that influence the professional doubt; The purpose of professional doubt is to lead to high quality audit conclusion, report that reasonable professional doubt is necessary for audit, trigger occupational doubt, lead to the process of removing suspicion and obtaining sufficient evidence; illegal fraud is the key area that needs reasonable doubt, Analytical procedure is a useful technique for discovering doubt, critical thinking has reference significance for the application of professional doubt, independence and professional concern are two fulcrum of professional doubt.
【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】：F239.1
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