审计判断偏误及其控制

发布时间：2018-03-01 23:05

本文关键词： 审计判断审计判断偏误审计判断偏误影响因素控制措施　出处：《浙江工商大学》2015年硕士论文　论文类型：学位论文

【摘要】：审计判断需要对不确定情况进行决策,而这个决策过程往往是针对复杂和困难的情况,各种复杂因素作用于审计判断,并且没有客观的标准去评价,因此审计判断易产生偏误。中国注册会计师协会于2014年10月13日发布的《注册会计师职业判断指南》的发布意味着我国审计职业判断的发展有了一个质的飞跃,同时也表示审计职业判断相关领域的研究是具有重要性和紧迫性。查阅历年的文献发现,审计职业判断偏误及其控制的研究甚少,部分以审计判断为研究对象的文章中有所涉及,理论研究的不成熟令人感到遗憾；现实工作状态中,审计人员普遍对审计判断具有高度的认同,但是整体审计判断水平差强人意。这意味着现实生活中,审计判断偏误是处处存在的,比如许多审计失败的案例是由审计判断偏误引起的。所以,理论的欠缺和现实的重要性导致对审计判断偏误及其控制的研究是具有意义的。本文首先通过文献统计的方式得出审计判断、审计判断偏误及审计判断偏误影响因素的总结；其次,通过2013年部分上市公司的审计意见和万鸿集团案例分别证明审计判断和审计判断偏误的现实存在；之后,通过问卷调查的方式,对审计判断的现状、审计判断偏误的影响因素、偏误的控制措施及其有效程度进行分析；然后,通过文献的统计和问卷的调查将理论与现实进行结合,得出审计判断偏误的有效影响因素有哪些,这些有效影响因素对采取审计判断偏误的控制措施有哪些启示。最后,得出可以采用的审计判断偏误的控制措施有哪些。本篇文章的研究不仅可以为审计判断及审计判断偏误的概念界定提供一个参考,而且较为系统、清晰的描绘出审计判断偏误影响因素图,这对于目前审计判断偏误因素研究未形成系统的现状起到了抛砖引玉的作用,最后,本文提出了审计判断偏误控制措施的较为具体的几点建议。
[Abstract]:Audit judgment needs to make a decision on uncertainty, and this decision-making process is often aimed at complex and difficult situations, complex factors act on audit judgment, and there are no objective criteria to evaluate. Therefore, audit judgment is prone to be biased. The publication of the guidelines for the Professional judgment of Certified Public Accountants issued by the China Institute of Certified Public Accountants on October 13th 2014 means that the development of audit professional judgment in China has made a qualitative leap forward. At the same time, it also shows the importance and urgency of the research in the field of audit professional judgment. It is found that there are few researches on audit professional judgment bias and its control, some of which are dealt with in the article on audit judgment, and the immature theoretical research is regrettable. Auditors generally have a high degree of approval of audit judgment, but the overall audit judgment level is not satisfactory. This means that in real life, audit judgment bias exists everywhere. For example, many audit failure cases are caused by audit judgment bias, so it is meaningful to study audit judgment bias and its control due to the lack of theory and the importance of reality. In this paper, firstly, the audit judgment, the audit judgment error and the influencing factors of audit judgment error are summarized by the way of literature statistics; secondly, Through the audit opinion of some listed companies in 2013 and the case of Wanhong Group, the author proves that the audit judgment and the audit judgment error exist in reality, then, through the way of questionnaire, to the current situation of audit judgment, the influence factor of audit judgment bias. The control measures of bias and its effective degree are analyzed. Then, through the statistics of literature and the questionnaire survey, the author combines theory with reality, and gets the effective factors of audit judgment bias. What is the enlightenment of these effective factors to the control measures of audit judgment bias. Finally, The research of this article can not only provide a reference for the definition of audit judgment and audit judgment bias, but also more systematic. Clearly describe the audit judgment bias influencing factors diagram, which for the current audit judgment bias factors research has not formed the status quo of the system play a role in the last, This paper puts forward some concrete suggestions on the control measures of audit judgment bias.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.2

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