审计职业判断及其在实践中的应用

审计职业判断及其在实践中的应用

摘要

审计职业判断是审计人员建立于个人专业知识和实践经验基础上，根据有关标准，为实现审计目标而对审计过程中的不确定因素经过综合分析而进行的主观判断和评价，从而有助于审计人员的审计决策。随着网络经济，知识经济时代的到来，由于科学技术的发展，企业之间的竞争的加剧，市场需求的变化或消费者偏好的改变以及金融风险和信用风险的加大使得经济活动不确定性程度逐渐加深，经济事项的不确定性日趋增多，会计在核算基本原则（如重要性原则、实质重于形式原则、谨慎性原则等）会计要素确认，计量、关联交易、或有事项等方面的职业判断日益广泛；同时2001年安然公司的破产使美国开始重新审视会计准则的制定模式；由规则基础模式转向原则基础准则模式，而这种模式的转变更加注重会计职业判断的使用。而审计职业判断是对会计职业判断的一种再判断，因此为了保证审计质量，降低审计风险，客观上就要求审计人员必须提高职业判断水平，另外，审计的根本任务就是要揭露企业的欺诈行为、保证会计信息的真实性、合法性、公允性，因而怎样选择有效的审计程序和方法使审计成本降低而审计质量提高，也自然成为审计职业判断的主要内容。

关键词：审计职业判断实践应用

Audit professional judgment and its application in

practice

ABSTRACT

Audit professional judgment is auditors based on personal professional knowledge and practical experience, according to the relevant standards, in order to realize the audit goal and the uncertain factors in the process of auditing after a comprehensive analysis of subjective judgment and evaluation, thus help auditors review plan decision. With the development of network economy, the era of knowledge economy, the development of science and technology, the competition between enterprises is increasing, the market demand changes or changes in consumer preferences and financial risk and credit risk to increase the degree of uncertainty that economic activity gradually deepened, economic matters, uncertainty is increasing, accounting in the basic principles of accounting (e.g. the importance of the principle of substance over form principle, the principle of prudence and so on) the accounting recognition, measurement and judgment of occupation related transactions, or matters such as the increasingly widespread; at the same time in 2001 Enron Corp bankruptcy model made the United States began to re-examine the accounting standards; by rules based model to the principles based standard mode, and the change of this kind of mode pay more attention to the use of accounting occupation judgment. Audit professional judgment of accounting professional judgment of a judgment, then, so in order to ensure audit quality, reduce audit risk, objectively requires auditors to improve the level of professional

judgment. In addition, the basic task of the audit is to expose the fraud behavior of enterprises, and to ensure the accounting information authenticity, legitimacy and fairness, so how to choose effective audit procedures and methods to reduce the cost of the audit and audit quality naturally become auditing professional judgment is the main content.

KEYWORDS：auditing professionaljudgment practice application,

目录

1.审计职业判断的含义 (1)

1.1审计职业判断的特征 (1)

1.1.1主观性 (1)

1.1.2复杂性 (2)

1.1.3目标性 (2)

1.1.4层级性 (2)

1.1.5风险性 (3)

1.1.6可验证性 (3)

1.2审计职业判断的重要性 (3)

1.2.1审计职业判断贯穿于审计活动的全过程 (3)

1.2.2审计职业判断是认识被审事项真相的标志 (3)

1.2.3审计职业判断是进行审计推理和作出审计结论的必要条件 (4)

2审计职业判断在审计实务中的应用 (5)

2.1审计职业判断在审计计划阶段的应用 (5)

2.1.1制定审计计划的判断 (5)

2.1.2确定重要性水平的判断 (5)

2.1.3评估重大错报风险的判断 (6)

2.1.4确定可接受的检查风险水平的判断 (6)

2.1.5审计计划阶段分析程序的判断 (7)

2.2审计职业判断在审计实施阶段的应用 (7)

2.2.1对审计证据的判断 (7)

2.2.2实施控制测试的判断 (8)

2.2.3审计实施阶段分析程序的判断 (8)

2.2.4风险再评估及修改审计计划的判断 (8)

2.3审计职业判断在审计完成阶段的应用 (9)

2.3.1未调整审计差异的重要性判断 (9)

2.3.2持续经营能力的判断 (9)

2.3.3完成阶段分析程序的判断 (10)

2.3.4审计报告类型的判断 (10)