論職業(yè)懷疑在審計中的應(yīng)用
發(fā)布時間：2018-08-02 09:25
【摘要】： 職業(yè)懷疑并不是新生的事物，只是經(jīng)濟環(huán)境的變化把這一理論問題的重要性凸顯了出來。職業(yè)懷疑是目前審計理論中十分重要卻還沒有得到系統(tǒng)研究的問題，表現(xiàn)在：對職業(yè)懷疑的概念目前沒有一致的理解；對職業(yè)懷疑理論基礎(chǔ)的研究僅僅關(guān)注到了哲學(xué)的懷疑論，而對心理學(xué)、價值論等可能的理論基礎(chǔ)缺乏認(rèn)識；職業(yè)懷疑的重要性已被大家所接受，但職業(yè)懷疑的影響因素有哪些仍是未知的；職業(yè)懷疑的把握問題是一個難點，也是一個重點，但現(xiàn)有的研究并沒有給出很好的答案。本文正是帶著這些問題逐步展開的。 全文分兩個大部分，前四章主要就職業(yè)懷疑的理論問題進行探討，第五章對如何在審計實務(wù)中應(yīng)用職業(yè)懷疑進行了分析。在理論探討部分，我們努力明確了職業(yè)懷疑概念，并在此基礎(chǔ)上分析了職業(yè)懷疑在審計中的重要作用；與此同時重點研究了職業(yè)懷疑的作用機理，，其中包括職業(yè)懷疑的合理內(nèi)核、基本特征、邏輯思路和影響因素。在職業(yè)懷疑的具體應(yīng)用研討過程中，我們分析了職業(yè)關(guān)注與職業(yè)懷疑的關(guān)系，也對如何具體應(yīng)用職業(yè)懷疑提出了方案。 本文認(rèn)為，職業(yè)懷疑是職業(yè)人士對已有的結(jié)論、證據(jù)和證據(jù)來源等，在未形成內(nèi)心確認(rèn)前表現(xiàn)出的一種暫不信任和懸擱判斷的態(tài)度；審計的過程實質(zhì)上就是注冊會計師將信息使用者的懷疑轉(zhuǎn)化為職業(yè)懷疑，并根據(jù)職業(yè)懷疑的排除情況發(fā)表審計意見的過程；根據(jù)心理學(xué)的理論，職業(yè)懷疑具有修正證實性偏差和過度自信等決策判斷固有局限的功效，這將有足于審計質(zhì)量的提高；社會環(huán)境、職業(yè)團體、個人特點以及態(tài)度的特性是影響職業(yè)懷疑的因素；職業(yè)懷疑的目的是導(dǎo)向高質(zhì)量的審計結(jié)論、報告，合理的職業(yè)懷疑是審計必需的；職業(yè)懷疑的觸發(fā)，導(dǎo)致排除懷疑、充分取證的過程；違法舞弊是需要合理置疑的重點領(lǐng)域，分析性程序是發(fā)現(xiàn)疑點的有用技術(shù)，批判性思維對職業(yè)懷疑的應(yīng)用具有借鑒意義，獨立性和職業(yè)關(guān)注是職業(yè)懷疑發(fā)揮作用的兩個支點。
[Abstract]:Professional scepticism is not a new thing, but the importance of this theoretical issue is highlighted by the changing economic environment. Occupational scepticism is a very important issue in audit theory but has not been systematically studied. It is shown that there is no consistent understanding of the concept of occupational doubt, and the research on the theoretical basis of occupational doubt only pays attention to philosophical skepticism. However, there is a lack of understanding of the possible theoretical basis of psychology, axiology, etc. The importance of professional doubt has been accepted by all, but the factors affecting it are still unknown. It is also a key point, but existing research does not provide a good answer. It is with these problems that this article develops step by step. This paper is divided into two parts. The first four chapters mainly discuss the theoretical problems of professional doubt. Chapter five analyzes how to apply professional doubt in audit practice. In the part of theoretical discussion, we try to clarify the concept of occupational suspicion, and on this basis, we analyze the important role of occupational suspicion in auditing, and at the same time, we focus on the mechanism of occupational suspicion. It includes reasonable core, basic characteristics, logical thinking and influencing factors of occupational doubt. In the process of application of professional doubt, we analyze the relationship between professional concern and professional doubt, and put forward the scheme of how to apply professional doubt. In this paper, the author holds that professional doubt is a kind of attitude of temporary distrust and suspending judgment before the formation of inner confirmation, such as professional's conclusion, evidence and source of evidence. The process of auditing is essentially the process by which the CPA converts the suspicion of the information user into the professional doubt and issues an audit opinion according to the exclusions of the professional doubt; according to the theory of psychology, Occupational doubt has the effect of correcting the inherent limitation of decision judgment such as confirmatory deviation and overconfidence, which will be sufficient for the improvement of audit quality, the social environment, professional group, personal characteristics and attitude characteristics are the factors that influence the professional doubt; The purpose of professional doubt is to lead to high quality audit conclusion, report that reasonable professional doubt is necessary for audit, trigger occupational doubt, lead to the process of removing suspicion and obtaining sufficient evidence; illegal fraud is the key area that needs reasonable doubt, Analytical procedure is a useful technique for discovering doubt, critical thinking has reference significance for the application of professional doubt, independence and professional concern are two fulcrum of professional doubt.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.1
[Abstract]:Professional scepticism is not a new thing, but the importance of this theoretical issue is highlighted by the changing economic environment. Occupational scepticism is a very important issue in audit theory but has not been systematically studied. It is shown that there is no consistent understanding of the concept of occupational doubt, and the research on the theoretical basis of occupational doubt only pays attention to philosophical skepticism. However, there is a lack of understanding of the possible theoretical basis of psychology, axiology, etc. The importance of professional doubt has been accepted by all, but the factors affecting it are still unknown. It is also a key point, but existing research does not provide a good answer. It is with these problems that this article develops step by step. This paper is divided into two parts. The first four chapters mainly discuss the theoretical problems of professional doubt. Chapter five analyzes how to apply professional doubt in audit practice. In the part of theoretical discussion, we try to clarify the concept of occupational suspicion, and on this basis, we analyze the important role of occupational suspicion in auditing, and at the same time, we focus on the mechanism of occupational suspicion. It includes reasonable core, basic characteristics, logical thinking and influencing factors of occupational doubt. In the process of application of professional doubt, we analyze the relationship between professional concern and professional doubt, and put forward the scheme of how to apply professional doubt. In this paper, the author holds that professional doubt is a kind of attitude of temporary distrust and suspending judgment before the formation of inner confirmation, such as professional's conclusion, evidence and source of evidence. The process of auditing is essentially the process by which the CPA converts the suspicion of the information user into the professional doubt and issues an audit opinion according to the exclusions of the professional doubt; according to the theory of psychology, Occupational doubt has the effect of correcting the inherent limitation of decision judgment such as confirmatory deviation and overconfidence, which will be sufficient for the improvement of audit quality, the social environment, professional group, personal characteristics and attitude characteristics are the factors that influence the professional doubt; The purpose of professional doubt is to lead to high quality audit conclusion, report that reasonable professional doubt is necessary for audit, trigger occupational doubt, lead to the process of removing suspicion and obtaining sufficient evidence; illegal fraud is the key area that needs reasonable doubt, Analytical procedure is a useful technique for discovering doubt, critical thinking has reference significance for the application of professional doubt, independence and professional concern are two fulcrum of professional doubt.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.1
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