本文選題：審計(jì)判斷 + 審計(jì)判斷績(jī)效��； 參考：《東北財(cái)經(jīng)大學(xué)》2006年碩士論文

【摘要】： 專業(yè)技能和獨(dú)立性是保證審計(jì)質(zhì)量的基礎(chǔ)，專業(yè)技能使審計(jì)與其他職業(yè)區(qū)別開來，而專業(yè)技能的核心就是審計(jì)判斷，審計(jì)判斷是審計(jì)的精髓。審計(jì)實(shí)務(wù)是由一系列的判斷行為構(gòu)成的，這也是審計(jì)師被稱之為“師”的原因。正如加拿大特許會(huì)計(jì)師協(xié)會(huì)在一份研究報(bào)告中所指出的“職業(yè)判斷是財(cái)務(wù)報(bào)告的精髓部分；而注冊(cè)會(huì)計(jì)師行業(yè)的精髓就在于，執(zhí)業(yè)需要很高程度的判斷；在將一種職業(yè)區(qū)別于一門手藝或其他工作時(shí)，判斷起了核心作用�！睂徲�(jì)學(xué)權(quán)威莫茨也指出：“審計(jì)專業(yè)判斷在審計(jì)工作中扮演著一個(gè)不可缺少的重要角色”。隨著經(jīng)濟(jì)的不斷發(fā)展，我國(guó)的審計(jì)行業(yè)面臨的挑戰(zhàn)也越來越大，其中一個(gè)嚴(yán)峻的挑戰(zhàn)就是如何盡快提高我們的審計(jì)判斷績(jī)效。只有審計(jì)人員的判斷績(jī)效提高了，審計(jì)質(zhì)量才能提高。本文以審計(jì)判斷績(jī)效為研究對(duì)象，就旨在促進(jìn)審計(jì)判斷績(jī)效的提高，從而為高質(zhì)量的審計(jì)提供支持。 本文的研究思路和方法是：首先，介紹審計(jì)判斷的重要性，并簡(jiǎn)要回顧國(guó)內(nèi)外關(guān)于審計(jì)判斷的研究成果；然后，介紹審計(jì)判斷的基本理論，界定審計(jì)判斷的含義，總結(jié)其特點(diǎn)，討論審計(jì)判斷的構(gòu)成要素及應(yīng)用范圍，并明確審計(jì)判斷績(jī)效的含義；接著，從審計(jì)判斷主體因素、客體因素和環(huán)境因素三個(gè)方面對(duì)審計(jì)判斷績(jī)效的影響因素進(jìn)行深入研究，并將其細(xì)化，使其更適合作為評(píng)價(jià)指標(biāo)；再接著，從定性和定量?jī)蓚�(gè)方面來研究審計(jì)判斷績(jī)效的評(píng)價(jià)問題。其中，在定性標(biāo)準(zhǔn)中，分別介紹了質(zhì)量標(biāo)準(zhǔn)和效率標(biāo)準(zhǔn)。在定量研究中構(gòu)建了審計(jì)判斷績(jī)效評(píng)價(jià)的指標(biāo)體系，并引入了多級(jí)模糊綜合評(píng)價(jià)模型。最后，分析了我國(guó)審計(jì)判斷績(jī)效的現(xiàn)狀，并從審計(jì)判斷的主體、客體、環(huán)境三個(gè)大的方面提出了改善審計(jì)判斷績(jī)效的設(shè)想。 本文研究的特色主要體現(xiàn)在以下三個(gè)方面：一是在介紹審計(jì)判斷和審計(jì)判斷績(jī)效的概念時(shí)采用了逐層遞進(jìn)的方法，，即從判斷到審計(jì)判斷，從績(jī)效到審計(jì)判斷績(jī)效，層層遞進(jìn)，逐步深入，為更好的理解審計(jì)判斷和審計(jì)判斷績(jī)效的含義提供了一種行之有效的方法；二是在研究審計(jì)判斷績(jī)效的影響因素時(shí)，對(duì)理論界現(xiàn)有的觀點(diǎn)進(jìn)行了細(xì)化；三是在介紹審計(jì)判斷績(jī)效的評(píng)價(jià)標(biāo)準(zhǔn)時(shí)，引入了多級(jí)模糊綜合評(píng)價(jià)模型，實(shí)現(xiàn)了定量化的評(píng)價(jià)，使定量評(píng)價(jià)標(biāo)準(zhǔn)和定性評(píng)價(jià)標(biāo)準(zhǔn)相結(jié)合。
[Abstract]:Professional skills and independence are the basis of ensuring audit quality, professional skills distinguish audit from other professions, and the core of professional skills is audit judgment, which is the essence of audit. Audit practice consists of a series of judgments, which is why auditors are called "teachers". As the Canadian Institute of Chartered Accountants pointed out in a study, "Professional judgment is the essence of financial reporting, and the essence of the CPA industry is that the practice requires a high degree of judgment;" Judgment plays a central role in distinguishing a profession from a craft or other job. " Audit authority Mocz also pointed out that "audit professional judgment plays an indispensable role in audit work." With the development of economy, the audit industry in our country is facing more and more challenges, one of which is how to improve the performance of audit judgment as soon as possible. Only when the auditor's judgment performance is improved, can the audit quality be improved. The purpose of this paper is to improve the performance of audit judgment in order to provide support for high quality audit. The research ideas and methods of this paper are as follows: first, introduce the importance of audit judgment, and briefly review the research results of audit judgment at home and abroad; then, introduce the basic theory of audit judgment, define the meaning of audit judgment, summarize its characteristics, This paper discusses the constituent elements and application scope of audit judgment, and clarifies the meaning of audit judgment performance, and then studies the influencing factors of audit judgment performance from three aspects: subject factor, object factor and environment factor. And then it is refined to make it more suitable as an evaluation index. Then, from the qualitative and quantitative aspects to study the evaluation of audit performance. In the qualitative standard, the quality standard and the efficiency standard are introduced respectively. In the quantitative research, the index system of audit performance evaluation is constructed, and a multilevel fuzzy comprehensive evaluation model is introduced. Finally, this paper analyzes the present situation of audit judgment performance in China, and puts forward the assumption of improving audit judgment performance from three aspects: subject, object and environment. The characteristics of this paper are mainly reflected in the following three aspects: first, in introducing the concept of audit judgment and audit judgment performance, we adopt a progressive method, that is, from judgment to audit judgment, from performance to audit performance, step by step. Step by step, it provides an effective method for better understanding the meaning of audit judgment and audit judgment performance; second, when studying the influencing factors of audit judgment performance, it refines the existing viewpoints of the theoretical circle; Thirdly, the multi-level fuzzy comprehensive evaluation model is introduced when the evaluation standard of audit performance is introduced. The quantitative evaluation is realized and the quantitative evaluation standard is combined with the qualitative evaluation standard.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.0

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