摘 要
審計職業(yè)判斷，通常也稱為審計專業(yè)判斷，是指審計人員根據(jù)其專業(yè)知識和經(jīng)驗(yàn)，通過識別和比較，對審計事項和自身的行為所作的估計、斷定或選擇。
在計劃執(zhí)行審計以及報告結(jié)果的過程中都要使運(yùn)用審計職業(yè)判斷。只有通過職業(yè)判斷，審計人員才能以獨(dú)立、客觀、公正的身份，對財務(wù)報表發(fā)表意見。毫不夸張地說，審計工作的質(zhì)量就是審計職業(yè)判斷的質(zhì)量。現(xiàn)代審計常常以風(fēng)險評估為出發(fā)點(diǎn)，并以其貫穿整個審計過程的審計新模式，對現(xiàn)代經(jīng)濟(jì)環(huán)境對審計職業(yè)判斷這一專業(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，對審計職業(yè)判斷的基本理論、在現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫳尘跋侣殬I(yè)判斷的新特點(diǎn)和重要性以及現(xiàn)代市場審計下職業(yè)判斷的具體應(yīng)用進(jìn)行了研究。采用實(shí)證兼規(guī)范研究的方法對我國職業(yè)判斷的現(xiàn)狀進(jìn)行了調(diào)查研究，總結(jié)了審計模式對審計職業(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 審計職業(yè)判斷 審計風(fēng)險 審計職業(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 審計職業(yè)判斷國內(nèi)外研究現(xiàn)狀 3
1.3.1 國外研究現(xiàn)狀 3
1.3.2 國內(nèi)研究現(xiàn)狀 3
第2章 審計職業(yè)判斷概述 5
2.1 審計職業(yè)判斷的涵義 5
2.2 審計職業(yè)判斷的特征 6
2.3 審計職業(yè)判斷的影響因素 7
2.3.1 審計職業(yè)判斷的主觀影響因素 7
2.3.2 審計職業(yè)判斷的客觀影響因素 8
第3章 審計人員職業(yè)判斷存在的常見問題及分析 10
3.1 審計人員職業(yè)判斷存在的常見問題 10
3.1.1 審計工作范圍受限 10
3.1.2 對于審計證據(jù)的判斷過程中所存在的問題 10
3.1.3 被審計單位的會計資料存在重大錯弊 11
3.1.4 業(yè)內(nèi)壓力使事務(wù)所之間可能進(jìn)行不良競爭 11
3.2 審計人員職業(yè)判斷常見問題的分析 12
3.2.1 對于審計范圍受限應(yīng)有的態(tài)度 12
3.2.2 判斷審計證據(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 競爭壓力牽制著審計職業(yè)判斷 14
第4章 提高審計人員職業(yè)判斷能力的措施 16
4.1 提高審計人員職業(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)勢與弱點(diǎn) 18
4.2.2 明確外部工作環(huán)境的機(jī)會 18
4.3 加強(qiáng)審計職業(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