本文選題：審計判斷 + 審計環(huán)境��； 參考：《東北財經(jīng)大學》2007年碩士論文

【摘要】： 審計判斷是審計工作的核心，是現(xiàn)代審計理論研究的重要領(lǐng)域之一。社會各界對審計工作成果可信性的關(guān)注，使得審計判斷成為審計理論界與實務(wù)界共同研究的重點。特別是由審計失敗而導(dǎo)致的審計訴訟案件的頻發(fā)，使公眾對審計人員的專業(yè)判斷能力產(chǎn)生了嚴重的質(zhì)疑。究其原因，我國獨立審計環(huán)境對審計判斷質(zhì)量存在著深遠的影響。為了保證審計工作的質(zhì)量，，對審計判斷及其與獨立審計環(huán)境之間的關(guān)系進行系統(tǒng)研究顯得尤為重要。該項研究對于完善審計判斷理論、提高會計信息質(zhì)量、降低審計風險都具有極其重要的意義。 我國對審計判斷的研究起步較晚，直到1999年才出現(xiàn)了相關(guān)論文及著作，研究內(nèi)容涉及審計判斷的含義、性質(zhì)、影響因素、評價標準及改善措施等。但是，這一領(lǐng)域的研究還存在很多不足，關(guān)于審計判斷的研究還有著廣闊的發(fā)展空間。 本文的研究范圍僅限于注冊會計師會計報表審計。 本文在借鑒和總結(jié)前人研究成果的基礎(chǔ)上，將更加深入的探討審計判斷含義、成因、重要性、影響審計判斷的因素。從影響審計判斷的環(huán)境因素這一視角，深入分析我國獨立審計環(huán)境對審計判斷的影響，并結(jié)合我國現(xiàn)階段審計判斷存在的問題，提出適合我國國情的提高審計專業(yè)判斷能力的具體措施。 論文首先對審計判斷的一些基本性質(zhì)及內(nèi)容進行了詳細的闡述，明確了審計判斷的內(nèi)涵、成因及重要性，為進一步研究奠定一定基礎(chǔ)。其次，論文運用系統(tǒng)論的有關(guān)知識深入剖析了影響審計判斷的因素，分別從主觀和客觀兩方面進行了深入地分析。主觀因素即審計人員，客觀因素即審計環(huán)境，從而提煉出審計判斷與審計環(huán)境之間的互動關(guān)系。再次，重點從宏觀和微觀兩個角度分析了審計主體之外的審計環(huán)境對審計判斷的影響，為提升審計判斷的策略研究奠定了良好的基礎(chǔ)。其中宏觀環(huán)境因素包括政治環(huán)境、法律環(huán)境、社會環(huán)境、審計行業(yè)環(huán)境，微觀環(huán)境因素包括被審計單位環(huán)境和會計師事務(wù)所環(huán)境。最后，在充分考慮審計判斷的影響因素及其與審計環(huán)境的關(guān)系的基礎(chǔ)上，對提升審計專業(yè)判斷能力的策略進行了系統(tǒng)地研究，從上述宏觀和微觀環(huán)境出發(fā)，提出了我國審計人員提高自身專業(yè)判斷能力的具體措施，希望對審計人員自身專業(yè)判斷能力的提高起到推動作用。
[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.
【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】：2007
【分類號】：F239.2

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