独立审计环境对审计判断的影响
发布时间：2018-09-10 13:42
【摘要】：独立审计环境指的是注册会计师进行审计活动的执业环境,既包括注册会计师自身的职业道德、专业知识、道德水平及注册会计师进行审计时所处的工作条件,也包括审计活动面临的经济环境、政治环境、法律环境以及所审计的客户等因素,是对审计工作和审计结果产生影响的各种因素的综合。审计判断是注册会计师运用专业知识对所审计的对象对照一定的审计标准进行比较、评价和选择的过程,审计判断是形成审计意见的核心,是审计质量的关键因素。审计判断与审计环境的关系密切,审计环境制约着审计判断,合理的审计判断有利于优化审计环境。
[Abstract]:The independent audit environment refers to the practice environment in which certified public accountants conduct audit activities, including the professional ethics, professional knowledge, moral level and working conditions of certified public accountants. It also includes the economic environment, political environment, legal environment and the clients audited. It is the synthesis of various factors that affect the audit work and audit results. Audit judgment is the process of comparing, evaluating and selecting audit standards by CPA using professional knowledge. Audit judgment is the core of audit opinion and the key factor of audit quality. The audit judgment is closely related to the audit environment, which restricts the audit judgment, and reasonable audit judgment is conducive to the optimization of the audit environment.
【作者单位】： 武汉科技大学中南分校商学院;
【分类号】：F239.4
[Abstract]:The independent audit environment refers to the practice environment in which certified public accountants conduct audit activities, including the professional ethics, professional knowledge, moral level and working conditions of certified public accountants. It also includes the economic environment, political environment, legal environment and the clients audited. It is the synthesis of various factors that affect the audit work and audit results. Audit judgment is the process of comparing, evaluating and selecting audit standards by CPA using professional knowledge. Audit judgment is the core of audit opinion and the key factor of audit quality. The audit judgment is closely related to the audit environment, which restricts the audit judgment, and reasonable audit judgment is conducive to the optimization of the audit environment.
【作者单位】： 武汉科技大学中南分校商学院;
【分类号】：F239.4
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