本文選題：審計職業(yè)判斷 + 審計職業(yè)判斷決策過程��； 參考：《東北財經(jīng)大學》2006年碩士論文

【摘要】：市場經(jīng)濟的正常、有序運轉(zhuǎn)，需要高質(zhì)量的會計信息為前提和基礎(chǔ)。作為高質(zhì)量會計信息的合理保證者，審計人員需要具備比較強的職業(yè)判斷能力。職業(yè)判斷是審計的精髓，判斷能力的高低則是審計人員能否有效完成審計任務的關(guān)鍵。對職業(yè)判斷的研究在審計理論和實踐中同時具有十分重要的意義，并已經(jīng)成為當今世界范圍內(nèi)最具活力的審計研究領(lǐng)域之一。 國外關(guān)于審計職業(yè)判斷研究的起步比較早，從20世紀50年代就已經(jīng)開始，而我國自1999年才陸續(xù)出現(xiàn)了少量研究審計職業(yè)判斷的文章和論著，尤其是對審計職業(yè)判斷系統(tǒng)性的探討甚少。本文將在前人研究成果的基礎(chǔ)上，對審計職業(yè)判斷的理論和應用進行探討，以期為改善我國注冊會計師的審計判斷質(zhì)量盡一份力。 本文的研究范圍是注冊會計師會計報表審計業(yè)務中的職業(yè)判斷，注冊會計師的業(yè)務范圍不僅限于會計報表審計，在其他領(lǐng)域中同樣涉及職業(yè)判斷問題，但不作為本文研究的主要對象。 本文的正文由四部分組成： 第一部分旨在探討對審計職業(yè)判斷進行研究首當其沖要解決的問題，即審計職業(yè)判斷的含義、審計職業(yè)判斷的由來、審計職業(yè)判斷的特征以及對審計職業(yè)判斷如何分類。鑒于審計職業(yè)判斷是一個內(nèi)涵豐富且難于界定的概念，，本文首先對前人的定義角度進行比較分析，最終確定將其作為一項決策過程加以研究。對審計職業(yè)判斷由來及特征的探討則旨在搞清審計職業(yè)判斷的來龍去脈，為后面的展開論述提供思路，使結(jié)論更有針對性。 第二部分首先結(jié)合管理學中的決策理論來描述審計職業(yè)判斷的決策步驟，然后分別從審計職業(yè)判斷主體、判斷任務和判斷環(huán)境三個方面來探討對審計職業(yè)判斷有影響的因素。這些探討將有助于后文對提高審計職業(yè)判斷質(zhì)量的思考。第三部分主要是結(jié)合實務部分，鑒于審計職業(yè)判斷貫穿于審計工作的全過程這一重要特征，按照簽署審計業(yè)務約定書、審計計劃階段、審計實施階段、審計報告階段的業(yè)務流程對職業(yè)判斷在審計實務中的應用進行梳理。由于審計職業(yè)判斷與實務是有機結(jié)合起來的，因此本部分的劃分并不是絕對的。 第四部分是全文的結(jié)論，首先從對我國目前審計職業(yè)判斷水平的調(diào)查中，得出在我國審計職業(yè)判斷已經(jīng)有了一定程度的認識，但仍有待提高的現(xiàn)狀。然后強調(diào)了與高質(zhì)量審計職業(yè)判斷相關(guān)的特征，最后結(jié)合第二部分所探討的影響審計職業(yè)判斷的因素有針對性地提出了幾條提高我國審計職業(yè)判斷質(zhì)量的建議。
[Abstract]:The normal and orderly operation of the market economy requires high-quality accounting information as the premise and foundation. As a reasonable guarantee of high-quality accounting information, auditors should have strong professional judgment ability. Professional judgment is the essence of audit, and the ability of judgment is the key to whether the auditor can effectively complete the audit task. The study of professional judgment is of great significance in both auditing theory and practice, and has become one of the most dynamic auditing research fields in the world. The research on audit professional judgment in foreign countries started early and began in the 1950s. However, a small number of articles and treatises on audit professional judgment have appeared in our country since 1999. In particular, there is little discussion on the systematization of audit professional judgment. Based on the previous research results, this paper discusses the theory and application of audit professional judgment in order to improve the audit judgment quality of CPA in China. The research scope of this paper is the professional judgment in the audit of CPA's accounting statements. The business scope of CPAs is not only limited to the audit of accounting statements, but also involves the issue of professional judgment in other fields. But not as the main object of this paper. The text of this paper is composed of four parts: the first part is to explore the first problem to be solved in the study of audit professional judgment, that is, the meaning of audit professional judgment. The origin of audit professional judgment, the characteristics of audit professional judgment and the classification of audit professional judgment. In view of the fact that audit professional judgment is a concept which is rich in connotation and difficult to define, this paper firstly makes a comparative analysis of the previous definitions, and finally determines to study it as a decision-making process. The purpose of this paper is to find out the origin and characteristics of audit professional judgment, to provide ideas for the later discussion, and to make the conclusion more pertinent. The second part first describes the decision-making steps of audit professional judgment based on the decision theory in management, and then discusses the factors that affect audit professional judgment from three aspects: the subject of audit professional judgment, the judgment task and the judgment environment. These discussions will be helpful to improve the quality of audit professional judgment. The third part mainly combines the practical part, in view of the important characteristic that audit professional judgment runs through the whole process of the audit work, according to the signing of the audit business agreement, the audit plan stage, the audit implementation stage, The business process in the stage of audit report combs the application of professional judgment in audit practice. Because audit professional judgment and practice are organically combined, the division of this part is not absolute. The fourth part is the conclusion of the full text. Firstly, from the investigation of the current level of audit professional judgment in our country, the author draws a conclusion that the audit professional judgment has been recognized to a certain extent in our country, but it still needs to be improved. Then it emphasizes the characteristics related to high quality audit professional judgment and finally puts forward several suggestions to improve the quality of audit professional judgment in our country combined with the factors that affect audit professional judgment discussed in the second part.
【學位授予單位】：東北財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學位論文 前1條

1 張紅;淺談重大錯報風險評估中的職業(yè)判斷[D];中國海洋大學;2009年

本文編號：2095695