审计环境对审计判断的影响研究

发布时间：2018-05-02 09:48

本文选题：审计判断 + 审计环境　；参考：《东北财经大学》2007年硕士论文

【摘要】： 审计判断是审计工作的核心，是现代审计理论研究的重要领域之一。社会各界对审计工作成果可信性的关注，使得审计判断成为审计理论界与实务界共同研究的重点。特别是由审计失败而导致的审计诉讼案件的频发，使公众对审计人员的专业判断能力产生了严重的质疑。究其原因，我国独立审计环境对审计判断质量存在着深远的影响。为了保证审计工作的质量，，对审计判断及其与独立审计环境之间的关系进行系统研究显得尤为重要。该项研究对于完善审计判断理论、提高会计信息质量、降低审计风险都具有极其重要的意义。我国对审计判断的研究起步较晚，直到1999年才出现了相关论文及著作，研究内容涉及审计判断的含义、性质、影响因素、评价标准及改善措施等。但是，这一领域的研究还存在很多不足，关于审计判断的研究还有着广阔的发展空间。本文的研究范围仅限于注册会计师会计报表审计。本文在借鉴和总结前人研究成果的基础上，将更加深入的探讨审计判断含义、成因、重要性、影响审计判断的因素。从影响审计判断的环境因素这一视角，深入分析我国独立审计环境对审计判断的影响，并结合我国现阶段审计判断存在的问题，提出适合我国国情的提高审计专业判断能力的具体措施。论文首先对审计判断的一些基本性质及内容进行了详细的阐述，明确了审计判断的内涵、成因及重要性，为进一步研究奠定一定基础。其次，论文运用系统论的有关知识深入剖析了影响审计判断的因素，分别从主观和客观两方面进行了深入地分析。主观因素即审计人员，客观因素即审计环境，从而提炼出审计判断与审计环境之间的互动关系。再次，重点从宏观和微观两个角度分析了审计主体之外的审计环境对审计判断的影响，为提升审计判断的策略研究奠定了良好的基础。其中宏观环境因素包括政治环境、法律环境、社会环境、审计行业环境，微观环境因素包括被审计单位环境和会计师事务所环境。最后，在充分考虑审计判断的影响因素及其与审计环境的关系的基础上，对提升审计专业判断能力的策略进行了系统地研究，从上述宏观和微观环境出发，提出了我国审计人员提高自身专业判断能力的具体措施，希望对审计人员自身专业判断能力的提高起到推动作用。
[Abstract]:Audit judgment is the core of audit work and one of the important fields of modern audit theory research. The attention of all walks of life to the credibility of audit results makes audit judgment become the focus of joint research in audit theory and practice. Especially the frequent audit litigation cases caused by audit failure make the public have serious doubts to the auditor's professional judgment ability. The reason is that the independent audit environment has a profound influence on the quality of audit judgment. In order to guarantee the quality of audit work, it is very important to study the relationship between audit judgment and independent audit environment. This research is of great significance for perfecting audit judgment theory, improving accounting information quality and reducing audit risk. The research on audit judgment in our country started relatively late, and only in 1999 did the related papers and works appear. The research content involves the meaning, nature, influencing factors, evaluation criteria and improvement measures of audit judgment. However, there are still many deficiencies in this field, and there is still wide room for development in the research of audit judgment. The research scope of this paper is limited to the audit of CPA accounting statements. On the basis of drawing lessons from and summing up the previous research results, this paper will further explore the meaning, causes, importance and factors affecting audit judgment. From the perspective of environmental factors affecting audit judgment, this paper analyzes the impact of independent audit environment on audit judgment in China, and combines the problems existing in audit judgment at present in our country. This paper puts forward some concrete measures to improve the judgment ability of audit specialty which is suitable for our country's national conditions. In this paper, some basic properties and contents of audit judgment are expounded in detail, and the connotation, causes and importance of audit judgment are clarified, which lays a foundation for further research. Secondly, the paper makes a thorough analysis of the factors that influence the audit judgment by using the knowledge of system theory, and analyzes the factors from the subjective and objective aspects. Subjective factor is auditor, objective factor is audit environment, so the interactive relationship between audit judgment and audit environment is refined. Thirdly, this paper analyzes the influence of audit environment on audit judgment from macro and micro perspectives, which lays a good foundation for improving the research of audit judgment strategy. The macro environmental factors include the political environment, the legal environment, the social environment, the auditing industry environment, and the micro environmental factors include the audited unit environment and the accounting firm environment. Finally, on the basis of fully considering the influence factors of audit judgment and its relationship with audit environment, the strategies of improving audit professional judgment ability are systematically studied, starting from the above macro and micro environment. This paper puts forward the concrete measures to improve the professional judgment ability of the auditors in our country, hoping to promote the improvement of the auditors' professional judgment ability.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.2

【参考文献】