【作者】 王蕾；

【导师】 徐平；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 硕士

【摘要】 审计人员要具备一定的职业判断能力,才能为会计信息提供合理的保障。审计职业判断在审计工作中非常重要,审计计划、实施以及报告阶段都要依赖审计人员的职业判断,审计人员判断能力的高低会决定最终的审计质量。经济环境的不断变化使得审计内容越来越丰富,公众对会计信息的可靠性越来越关注,审计人员的责任加大,这些都对审计提出了挑战,我们必须加强审计理论研究,用新的理论成果来指导实践。本文是在前人研究的成果上,结合我国的情况研究注册会计师审计职业判断及其应用,这对完善和发展我国的审计理论有重要意义,密切理论和实践的关系。本文主要研究的是注册会计师在报表审计中的职业判断,但是注册会计师的执业范围并不是仅仅限于报表审计,其他业务中也涉及到职业判断。本文采用的主要研究方法是规范研究法,在研究过程中还借鉴了行为心理学、博弈论等有关知识对注册会计师审计职业判断的理论基础、实际工作的使用情况、存在的问题及成因进行具体分析,在最后提出改善审计判断质量的措施。本文的主要成果是用图示表示了改进的审计职业判断模式。全文分为四个部分,现将各部分内容简述如下：第一部分是绪论,介绍了本文选题的理论意义和实用价值,回顾并总结了国内外在审计职业判断中的研究。第二部分是本文的理论基础。首先从重要性和含义上对注册会计师审计职业判断进行了介绍。其次,阐述了注册会计师审计职业判断的需求原因,从信息不对称、不确定性因素和风险导向审计的发展三方面来说的。第三,介绍了职业判断的标准,包括根本标准和形式标准。最后介绍了审计职业判断的模式。第三部分讲述了注册会计师审计职业判断在审计的全过程的应用,这部分介绍了注册会计师审计职业判断在审计四个阶段的具体体现以及出现的问题,然后对其进行了原因分析。具体说来,签订委托书之前的判断主要从专业胜任能力、独立性和是否接受委托来考虑。从确定重要性水平、分析性程序及评估重大错报风险三方面来分析计划阶段的职业判断。实施阶段的职业判断包括：对审计证据的判断、审计抽样的判断及在主要的交易和账户余额审计中的判断。报告阶段的职业判断主要有：未调整审计差异的重要性判断、分析性程序的判断和选择恰当的审计意见。第四部分介绍改善审计职业判断质量的建议,从建立审计职业判断导引框架、事务所层面、审计判断主体和相关部门四个方面介绍。措施之一是构建审计职业判断的导引体系。提高从业人员的专业素质、加强风险控制管理和推进会计师事务所信息化是事务所改善审计职业判断的主要措施。审计判断主体的改进措施：注册会计师要积累审计经验；提高职业道德素养和职业技能。相关部门的改进措施包括严格规范审计收费,相关部门要加大执法力度和处罚力度。更多还原

【Abstract】 Auditors should have a certain professional ability to judge and to provide reasonable protection for the accounting information. Professional judgement is important for the auditing,and widely used in the audit planning, implementation and reporting phases. The ability of auditors can affect the final audit quality. With the changing economic environment, more and more rich content of the audit, the public increasingly concerned about the reliability of accounting information,, the increasing responsibility of auditors, Certified Public Accountants audit is made many new challenges, and it demands that we strengthen the audit theory, with new theoretical results to guide practice.This thesis is based on previous studies combined with China’s situation to study professional judgement and the application of it, which is important for the audit improvement and development and close relationship between theory and practice. This thesis studies the professional judgments of the certified public accountant in the audit report, but the CPA profession is not just limited to statements of the scope of the audit, are also involved in other business professional judgments.The main research methods used in this thesis is to regulate the study, in the course of the study also draws on behavioral psychology, game theory and other relevant professional knowledge to judge the auditing theory, practical usage, the problems and causes of specific analysis, the article concludes with measures to improve the quality of audit judgments. The main achievements in this thesis is that the audit professional judgement mode is proposed on the thesis of behavioral psychology. The thesis is divided into four parts, each part will now be outlined as follows:The first part is the introduction, which introduces the topic of theoretical and practical value, reviews and summarize CPA audit results in domestic and foreign professional judgments.The second part is the theoretical basis. First it introduces the importance and meaning of the CPA audit professional judgement. Second, it describes the reasons of professional judgments in the CPA audit, from the information asymmetry, uncertainties and the development of risk-based audit. Then introduced two standards of the audit professional judgement. And ended by the the mode of audit professional judgement.The third part describes the application of the auditing professional judgement in the whole process of the audit, this section describes the application of four stages of the auditing professional judgement in the Audit Practice and the application problems, and cause analysis was carried out. Specifically, from the professional competence and independence of the judge and whether to accept entrust to study the audit professional judgement prior to signing the engagement letter. The professional judgments of the audit planning stage are:determine the level of importance, determine the planning phase of the analytical procedures and assess the the risks of material misstatement. The implementation phase of the audit professional judgments include:judgments of audit evidence, audit sampling judgments and in major transactions and account balance audit judgments. Professional judgments in the audit report are:the importance of unadjusted audit differences to determine, the report stage of the analytical procedures to determine and select the appropriate audit opinion.The fourth part offers the proposals to improve the quality of the audit professional judgement.We should construct the framework of the judgment in auditing. The main measures on the CPA level are to improve the professional quality, strengthen risk management and promote the usage of information technology in the firm. The main improvements of auditors:accumulate the experience practicing and improve the professional ethics. The improvements of the relevant departments:regulate the audit fees; the relevant departments strengthen law enforcement, introduce the unlimited liability systems;increase the punishment.更多还原