审计专业判断研究

发布时间：2018-11-24 15:19

【摘要】：审计专业判断是审计工作的核心，是现代审计理论研究的重要领域之一。社会各界对审计工作成果可信性的关注，使得审计专业判断成为审计理论界与实务界共同研究的重点。特别是由审计失败而导致的审计诉讼案件的频发，使公众对审计人员的专业判断能力产生了严重的质疑。为了保证审计工作的质量，对审计专业判断的相关问题进行系统研究显得尤为重要。本文在国内外审计专业判断研究的基础上，结合我国现阶段审计专业判断存在的问题，提出适合我国国情的提高审计专业判断能力的具体措施。论文首先对审计专业判断的一些基本性质及内容进行了详细的阐述，明确了审计专业判断的内涵及显著特征。其次，论文运用系统论的有关知识深入剖析了影响审计专业判断的因素，，分别从主观和客观两方面进行了深入地分析，不仅把审计人员作为重点来分析其影响因素，而且考虑审计主体之外的审计环境对审计专业判断的影响，为提升审计专业判断的策略研究奠定了良好的基础。再次，在充分考虑审计专业判断自身特点和影响因素的基础上，对提升审计专业判断能力的策略进行了系统地研究，从激励制度、培训制度、外部监管等方面提出了我国审计人员提高自身专业判断能力的具体措施，希望对审计人员自身专业判断能力的提高起到推动作用。最后，研究设计了审计专业判断的评价系统。论文以系统论为基础，应用博弈论对审计人员做出专业判断的行为进行了分析。论文试探性地提出一个可行的方法，对审计专业判断的评价研究中利用层次分析法确定指标权重，在此基础上利用模糊综合评价法进行最终的评定。本论文为审计专业判断的进一步理论研究指明了方向，提出的提升审计专业判断能力的具体措施更具有可操作性。
[Abstract]:Audit professional 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 the audit work results makes the audit professional judgment become the focus of the audit theory and practice field. Especially the frequent audit litigation cases caused by audit failure make the public have serious doubts to the auditor's professional judgment ability. In order to ensure the quality of audit work, it is very important to systematically study the related problems of audit professional judgment. On the basis of the research of audit professional judgment at home and abroad and the existing problems of audit professional judgment in our country at present, this paper puts forward some concrete measures to improve the judgment ability of audit specialty, which are suitable for the situation of our country. In this paper, some basic properties and contents of audit professional judgment are expounded in detail, and the connotation and prominent features of audit professional judgment are clarified. Secondly, the paper deeply analyzes the factors that affect audit professional judgment by using the relevant knowledge of system theory, respectively from the subjective and objective aspects of in-depth analysis, not only the auditors as the focus to analyze its impact factors. Moreover, considering the influence of audit environment outside audit subject on audit professional judgment, it lays a good foundation for improving the strategy research of audit professional judgment. Thirdly, on the basis of fully considering the characteristics and influencing factors of audit professional judgment, the strategy of improving audit professional judgment ability is studied systematically, from incentive system and training system. External supervision and other aspects put forward specific measures to improve the professional judgment ability of auditors in our country, hoping to promote the improvement of auditors' own professional judgment ability. Finally, the evaluation system of audit professional judgment is studied and designed. Based on system theory, this paper analyzes the behavior of auditors making professional judgment by using game theory. This paper tentatively puts forward a feasible method, which uses AHP to determine the index weight in the evaluation research of audit professional judgment, and then uses the fuzzy comprehensive evaluation method to carry on the final evaluation. This paper points out the direction of further theoretical research on audit professional judgment, and puts forward some practical measures to improve audit professional judgment ability.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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