摘 要
審計(jì)職業(yè)判斷，通常也稱(chēng)為審計(jì)專(zhuān)業(yè)判斷，是指審計(jì)人員根據(jù)其專(zhuān)業(yè)知識(shí)和經(jīng)驗(yàn)，通過(guò)識(shí)別和比較，對(duì)審計(jì)事項(xiàng)和自身的行為所作的估計(jì)、斷定或選擇。
在計(jì)劃執(zhí)行審計(jì)以及報(bào)告結(jié)果的過(guò)程中都要使運(yùn)用審計(jì)職業(yè)判斷。只有通過(guò)職業(yè)判斷，審計(jì)人員才能以獨(dú)立、客觀、公正的身份，對(duì)財(cái)務(wù)報(bào)表發(fā)表意見(jiàn)。毫不夸張地說(shuō)，審計(jì)工作的質(zhì)量就是審計(jì)職業(yè)判斷的質(zhì)量?，F(xiàn)代審計(jì)常常以風(fēng)險(xiǎn)評(píng)估為出發(fā)點(diǎn)，并以其貫穿整個(gè)審計(jì)過(guò)程的審計(jì)新模式，對(duì)現(xiàn)代經(jīng)濟(jì)環(huán)境對(duì)審計(jì)職業(yè)判斷這一專(zhuān)業(yè)技能提出了更高的要求。
本文主要采用規(guī)范研究的方法，對(duì)審計(jì)職業(yè)判斷的基本理論、在現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)背景下職業(yè)判斷的新特點(diǎn)和重要性以及現(xiàn)代市場(chǎng)審計(jì)下職業(yè)判斷的具體應(yīng)用進(jìn)行了研究。采用實(shí)證兼規(guī)范研究的方法對(duì)我國(guó)職業(yè)判斷的現(xiàn)狀進(jìn)行了調(diào)查研究，總結(jié)了審計(jì)模式對(duì)審計(jì)職業(yè)判斷要求的差距并提出了相關(guān)的解決建議。
關(guān)鍵詞 審計(jì) 審計(jì)職業(yè)判斷 審計(jì)風(fēng)險(xiǎn) 審計(jì)職業(yè)判斷質(zhì)量
Abstract
Professional Judgment of Auditing,Means Auditors According to theirs Professional knowledge and experience, and Through the identification and comparison of post-mortem,On audit matters and the conduct of its own estimates, to determine or select.
It’s necessary to exercise professional judgment in auditing in the process of planning and executing auditing,and reporting the result.Only by the professinal judgment in auditing,could the auditors declare their opinions with independency,objectivity and integrity.It is not exaggerative to say,the quality of audit is the quality of auditing judment.The modern risk-based audit process is a new auditing mode.The modern risk-based audit brings forward higher request to professional judgment in auditing.
This text mostly use no rmative method to make a study on Professional Judgment,which including a basic theory of the Professional judgment in auditing,Professional judgment’s new characteristies and significance based on the modern market,the new auditing of the mode’s further request to Professional judgment.This text also uses empirical method to study the status of Professional judgment in China,and Puts forward the another interrelated suggestion about how to advance Professional judgment.
Key words auditing professional judgment of auditing auditing risk quality of professional judgment of auditing

目 錄

摘要 Ⅰ
Abstract Ⅱ
第1章 緒論 1
1.1 研究的背景 1
1.2 研究的目的和意義 1
1.2.1 研究的目的 1
1.2.2 研究的意義 2
1.3 審計(jì)職業(yè)判斷國(guó)內(nèi)外研究現(xiàn)狀 3
1.3.1 國(guó)外研究現(xiàn)狀 3
1.3.2 國(guó)內(nèi)研究現(xiàn)狀 3
第2章 審計(jì)職業(yè)判斷概述 5
2.1 審計(jì)職業(yè)判斷的涵義 5
2.2 審計(jì)職業(yè)判斷的特征 6
2.3 審計(jì)職業(yè)判斷的影響因素 7
2.3.1 審計(jì)職業(yè)判斷的主觀影響因素 7
2.3.2 審計(jì)職業(yè)判斷的客觀影響因素 8
第3章 審計(jì)人員職業(yè)判斷存在的常見(jiàn)問(wèn)題及分析 10
3.1 審計(jì)人員職業(yè)判斷存在的常見(jiàn)問(wèn)題 10
3.1.1 審計(jì)工作范圍受限 10
3.1.2 對(duì)于審計(jì)證據(jù)的判斷過(guò)程中所存在的問(wèn)題 10
3.1.3 被審計(jì)單位的會(huì)計(jì)資料存在重大錯(cuò)弊 11
3.1.4 業(yè)內(nèi)壓力使事務(wù)所之間可能進(jìn)行不良競(jìng)爭(zhēng) 11
3.2 審計(jì)人員職業(yè)判斷常見(jiàn)問(wèn)題的分析 12
3.2.1 對(duì)于審計(jì)范圍受限應(yīng)有的態(tài)度 12
3.2.2 判斷審計(jì)證據(jù)是否充分適當(dāng)應(yīng)考慮的因素 12
3.2.3 了解不斷變化的舞弊形式 13
3.2.4 競(jìng)爭(zhēng)壓力牽制著審計(jì)職業(yè)判斷 14
第4章 提高審計(jì)人員職業(yè)判斷能力的措施 16
4.1 提高審計(jì)人員職業(yè)判斷水準(zhǔn) 16
4.1.1 重視主體因素的核心作用 16
4.1.2 明確審計(jì)判斷的客觀因素 17
4.2 重視事務(wù)所的工作環(huán)境 18
4.2.1 明確內(nèi)部工作環(huán)境的優(yōu)勢(shì)與弱點(diǎn) 18
4.2.2 明確外部工作環(huán)境的機(jī)會(huì) 18
4.3 加強(qiáng)審計(jì)職業(yè)道德修養(yǎng)的建設(shè) 19
結(jié)論 21
致謝 22
參考文獻(xiàn) 23
附錄1 24
附錄2 29