审计重要性及其判断研究

发布时间：2018-06-25 08:44

本文选题：审计 + 重要性判断　；参考：《江苏大学》2008年硕士论文

【摘要】： 审计重要性的提出是在抽样审计被广泛应用以后,提出的目的是为了降低审计风险,保证审计质量,提高审计效率,规避法律责任,它在审计的计划到完成阶段都有非常重要的应用。随着近几年全球范围内审计失败的增多,审计诉讼浪潮的高涨,对审计重要性判断进行研究的要求越来越高。为了能更有效的利用审计重要性提高审计质量和规避法律责任,有必要对审计重要性判断的理论依据、判断过程及在我国的应用情况加以研究,以提高我国审计人员审计重要性判断质量。审计重要性是指审计人员对被审计单位会计报表客观存在的、在特定环境下可能影响会计报表使用者的判断或决策的错报或漏报的严重程度做出的一种主观职业判断。本文将审计重要性判断看作是一个由审计人员、审计任务和审计环境构成的判断系统,从审计主体、审计客体和审计环境三个方面阐述各个因素对审计重要性判断的影响。为了解我国注册会计师重要性判断的现状,本文对我国2005年到2007年上市公司审计报告中非标准无保留意见审计报告进行了统计性描述。通过比较得出结论,我国上市公司注册会计师在利用重要性判断确定审计意见类型时,使用较多的是根据资产总额计算的重要性水平,并随着市场监管力度的增强,法律责任的加大,变得越来越谨慎。我国上市公司被出具非标准无保留意见的原因比较集中,这些原因恰恰是注册会计师在会计报表审计中应该特别关注的事项。在本文的最后,结合前面的研究结论,从审计主体和审计技术两方面对我国审计重要性判断的改善提出建议。
[Abstract]:The importance of audit is put forward after the sampling audit is widely used, the purpose of the proposal is to reduce the audit risk, ensure the audit quality, improve the audit efficiency and avoid the legal responsibility. It has very important applications in the planning and completion stages of the audit. With the increase of audit failure in the world in recent years and the surge of audit litigation, the research on the judgment of audit importance is becoming more and more important. In order to make more effective use of audit importance to improve audit quality and avoid legal responsibility, it is necessary to study the theoretical basis of audit importance judgment, the judgment process and its application in China. In order to improve the quality of audit importance judgment of auditors in our country. Audit importance refers to a subjective professional judgment made by auditors on the severity of misstatements or omissions of accounting statements that exist objectively in the audited units and may affect the judgment or decision of the users of the accounting statements under a specific environment. In this paper, the judgment of audit importance is regarded as a judgment system composed of auditor, audit task and audit environment, and the influence of each factor on audit importance judgment is expounded from three aspects: audit subject, audit object and audit environment. In order to understand the current situation of the importance judgment of certified public accountants in China, this paper makes a statistical description of the non-standard unqualified opinion audit reports of listed companies from 2005 to 2007. By comparison, the author draws a conclusion that when the certified public accountants of listed companies use materiality judgment to determine the types of audit opinions, they use the importance level calculated according to the total assets, and with the increase of market supervision, The increase in legal liability has become more and more cautious. The reasons for the non-standard unqualified opinions issued by listed companies in China are concentrated. These reasons are exactly the matters that the CPA should pay special attention to in the audit of the accounting statements. At the end of this paper, combined with the conclusion of the previous research, some suggestions are put forward to improve the judgment of audit importance in our country from the aspects of audit subject and audit technology.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【相似文献】