审计人员职业判断存在的问题及分析毕业论文.doc
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审计人员职业判断存在的问题及分析毕业论文,摘要在计划执行审计以及报告结果的过程中都要使运用审计职业判断。只有通过职业判段，审计人员才能以独立、客观、公正的身份，对财务报表发表意见。毫不夸张地说，审计工作的质量就是审计职业判断的质量。现代审计常常以风险评估为出发点，并以其贯穿整个审计过程的审计新模式，对现代经济环境对审计职业判断这一专业技能提出了更高的要求。本文...
内容介绍
此文档由会员 白痴学东西 发布
摘要
在计划执行审计以及报告结果的过程中都要使运用审计职业判断。只有通过职业判段，审计人员才能以独立、客观、公正的身份，对财务报表发表意见。毫不夸张地说，审计工作的质量就是审计职业判断的质量。现代审计常常以风险评估为出发点，并以其贯穿整个审计过程的审计新模式，对现代经济环境对审计职业判断这一专业技能提出了更高的要求。
本文主要采用规范研究的方法，对审计职业判断的基本理论、在现代风险导向审计背景下职业判断的新特点和重要性以及现代市场审计下职业判断的具体应用进行了研究。采用实证兼规范研究的方法对我国职业判断的现状进行了调查研究，总结了审计模式对审计职业判断要求的差距并提出了相关的解决建议。
关键词：审计职业判断，审计风险,审计职业判断质量
ABSTRACT
It’s necessary to exercise professional judgment in auditing in the process of planning and executing auditing，and reporting the result.Only by 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 includin basic theory of Professional judgment in auditing，Professional judgment’s new characteristies and significance based on the modern market，the new auditing 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:Professional Judgment of Auditing,
auditing risk
Quality of Professional Judgment of Auditing
在计划执行审计以及报告结果的过程中都要使运用审计职业判断。只有通过职业判段，审计人员才能以独立、客观、公正的身份，对财务报表发表意见。毫不夸张地说，审计工作的质量就是审计职业判断的质量。现代审计常常以风险评估为出发点，并以其贯穿整个审计过程的审计新模式，对现代经济环境对审计职业判断这一专业技能提出了更高的要求。
本文主要采用规范研究的方法，对审计职业判断的基本理论、在现代风险导向审计背景下职业判断的新特点和重要性以及现代市场审计下职业判断的具体应用进行了研究。采用实证兼规范研究的方法对我国职业判断的现状进行了调查研究，总结了审计模式对审计职业判断要求的差距并提出了相关的解决建议。
关键词：审计职业判断，审计风险,审计职业判断质量
ABSTRACT
It’s necessary to exercise professional judgment in auditing in the process of planning and executing auditing，and reporting the result.Only by 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 includin basic theory of Professional judgment in auditing，Professional judgment’s new characteristies and significance based on the modern market，the new auditing 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:Professional Judgment of Auditing,
auditing risk
Quality of Professional Judgment of Auditing
