论职业怀疑在审计中的应用

【作者】 毕华书；

【导师】 刘明辉；

【作者基本信息】 东北财经大学 ， 会计学， 2006， 硕士

【摘要】 职业怀疑并不是新生的事物，只是经济环境的变化把这一理论问题的重要性凸显了出来。职业怀疑是目前审计理论中十分重要却还没有得到系统研究的问题，表现在：对职业怀疑的概念目前没有一致的理解；对职业怀疑理论基础的研究仅仅关注到了哲学的怀疑论，而对心理学、价值论等可能的理论基础缺乏认识；职业怀疑的重要性已被大家所接受，但职业怀疑的影响因素有哪些仍是未知的；职业怀疑的把握问题是一个难点，也是一个重点，但现有的研究并没有给出很好的答案。本文正是带着这些问题逐步展开的。全文分两个大部分，前四章主要就职业怀疑的理论问题进行探讨，第五章对如何在审计实务中应用职业怀疑进行了分析。在理论探讨部分，我们努力明确了职业怀疑概念，并在此基础上分析了职业怀疑在审计中的重要作用；与此同时重点研究了职业怀疑的作用机理，其中包括职业怀疑的合理内核、基本特征、逻辑思路和影响因素。在职业怀疑的具体应用研讨过程中，我们分析了职业关注与职业怀疑的关系，也对如何具体应用职业怀疑提出了方案。本文认为，职业怀疑是职业人士对已有的结论、证据和证据来源等，在未形成内心确认前表现出的一种暂不信任和悬搁判断的态度；审计的过程实质上就是注册会计师将信息使用者的怀疑转化为职业怀疑，并根据职业怀疑的排除情况发表审计意见的过程；根据心理学的理论，职业怀疑具有修正证实性偏差和过度自信等决策判断固有局限的功效，这将有足于审计质量的提高；社会环境、职业团体、个人特点以及态度的特性是影响职业怀疑的因素；职业怀疑的目的是导向高质量的审计结论、报告，合理的职业怀疑是审计必需的；职业怀疑的触发，导致排除怀疑、充分取证的过程；违法舞弊是需要合理置疑的重点领域，分析性程序是发现疑点的有用技术，批判性思维对职业怀疑的应用具有借鉴意义，独立性和职业关注是职业怀疑发挥作用的两个支点。更多还原

【Abstract】 Professional skepticism, while acknowledged in the professional literature as a fundamental requirement of an audit, has received only limited academic researches. It is the development of economic environment that put professional skepticism on focus. There is a long way towards the systematic researches.Even in the limited researches, researchers have defined professional skepticism distinctively. At the same time the other related issues such as the theories on which professional skepticism is based, the factors by which professional skepticism is regulated ..., are still questionable. How to effectively apply professional skepticism in auditing is another unresolved question.This thesis deals with the theory and practice of professional skepticism in two sections. Section one includes four chapters; section two is the last chapter. In the theoretical section, we definite the construct of professional skepticism, analyze the vital role of professional skepticism, explore the action mechanism of professional skepticism and explain the relationship between professional care and professional skepticism. In the practice section, we describe the guide to apply professional skepticism.In this research, we argue that professional skepticism is a professional attitude of suspended decision or tentative disbelief in auditing before reaching a sound conclusion. We contend that professional skepticism can improve the auditing quality by modifying the inherent deficiency in decision-making and that social environment, professional bodies, personal characters and other factors simultaneously shape the professional skepticism. To reach high quality auditing reports is Professional skepticism’s definitively goal. Moderate professional skepticism is indispensable for auditing. We also argue that the fraudulent is the key point that deserves professional skepticism, analytical procedure is the useful skills, and both independence and professional care are necessary to professional skepticism.更多还原