论注册会计师的职业判断
论注册会计师的职业判断(论文8800字)
摘 要
近年来，我国社会主义市场经济发展突飞猛进，市场上涌现了大量的企业，并且越来越多的企业达到了上市标准，企业之间的竞争逐渐加剧，并且受到国际经济局势的影响，很多企业在发展的过程中面临着巨大的挑战。企业要想不断增强发展实力，必须要提高对财务管理的能力，建立完善的风险管理机制，所以这要求企业内部必须拥有完善的审计制度，能够及时的识别风险，并对风险实行有效的评估，能够充分应对企业的风险问题。本文正是在这种环境下，针对我国企业的注册会计师的职业判断进行深入的研究，对我国企业今后的审计工作发展提供有效的理论指导。本文首先分别论述了文章的研究背景、研究意义等相关内容；其次就审计职业判断进行概述，分别阐明审计职业判断的含义、重要性、评价标准等；然后就影响审计职业判断的因素进行分析；最后第四部分为提高审计判断能力的措施包括加强审计职业判断的理论研究、完善审计和会计准则、加强注册会计师的引导培训、建立绩效考核制度、提高审计职业判断能力、加强职业道德修养。
【关键词】 注册会计师 审计职业判断 审计质量
Abstract
With the economic development of our country, the number of listed companies is more and more, but with the market turbulence and the intensification of competition, investors pay more and more attention to the audit reports issued by enterprises. This paper analyzes the current situation of CPA professional judgment in our country, and on the basis of expounding the relevant theories, this paper analyzes the social and environmental factors that influence the professional judgment of certified public accountants and the environmental factors of accounting firms .Combined with the actual cases, this paper analyzes the financial fraud of listed companies at present, and finally puts forward some suggestions on how to improve the audit work in China. The first part of this paper discusses the research background, research significance and other related content; the second part makes a summary of audit professional judgment. This paper expounds the meaning, importance and evaluation criteria of audit professional judgment respectively, and the third part analyzes the factors that affect audit professional judgment. The fourth part is to improve the ability of audit judgment, including strengthening the theoretical research of audit professional judgment, perfecting auditing and accounting standards, strengthening the guidance and training of certified public accountants, establishing the performance appraisal system, and improving the ability of audit professional judgment. Strengthen professional moral cultivation.
【key words】CPA；Audit Professional Judgment; Audit Quality
目 录
1前言 1
1.1研究背景与意义 1
1.2文献综述 1
1.3本文研究思路和结构 3
2审计职业判断概述 3
2.1审计职业判断的含义 3
2.2审计职业判断的重要性 4
2.2.1审计职业判断对审计准则的重要性 4
2.2.2审计职业判断对审计实务的重要性 4
2.3审计职业判断的标准评价 4
3影响审计职业判断的因素 5
3.1社会环境 5
3.2会计事务所环境 5
3.2.1时间压力和成本 5
3.2.2责任关系 6
3.2.3审计项目的重复性 6
4提高审计判断能力的措施 7
4.1加强审计职业判断的理论研究 7
4.2完善审计和会计标准 7
4.3加强注册会计师的引导培训 7
4.4建立绩效考核制度 7
4.5提高审计职业判断能力 7
4.6加强职业道德修养 8
参考文献 9
致 谢 10
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