注册会计师职业判断的运用研究
毕业论文关键词：注册会计师 审计 职业判断 审计实务
Research on the application of CPA's professional judgment
Abstract With the development of the market economy in our country, the audit professional judgment is more and more important。 CPA's professional judgment ability directly affects the the success or failure of audit work。 This paper based on the application in the specific audit business processes of registered accountants professional judgment , focusing on the analysis of the problems existed in each stage in the process of applying professional judgment。 Finally in combination with the current registered accountants professional judgment of the current situation of the use of from the external social environment and audit staff theme we put forward some improving measures: strengthen the professional judgment of auditing theoretical research, improve the auditing and accounting standards,strengthen external supervision mechanism, learning professional knowledge, professional experience accumulation, strengthen professional ethics, strengthen the continuous education of CPA, which helps to improve the quality of CPA's professional judgment, improve the work efficiency。
Key words: certified public; accountants; audit professional judgment; auditing practice
目 录
0引言 1
1注册会计师职业判断的含义及其特征 1
1。1注册会计师职业判断的含义 1
1。2注册会计师职业判断的特征 1
2注册会计师职业判断的影响因素 3
2。1主体因素 3
2。2客观因素 4
2。3环境因素 5
3注册会计师职业判断在审计实务中的运用及存在的问题 6
3。1注册会计师职业判断在审计实务中的运用 6
3。2注册会计师职业判断在运用中存在的问题 9
4提高我国注册会计师职业判断能力的措施 11
4。1社会环境方面 11
4。2审计人员方面 13
结 论 15
致 谢 16
参考文献 17
注册会计师职业判断的运用研究
0引言
随着经济环境的不断变化，审计所涉及的内容愈加丰富，尤其在新的会计准则实施后，注册会计师的责任也越来越大。审计职业判断作为审计工作的重要组成部分,职业判断运用是否得当会直接影响审计工作的成败。总结这几年的审计失败的案例，我们可以发现，相当一部分审计失败的原因是因为注册会计师缺乏专业胜任能力，审计职业判断运用质量的高低很大一部分也是受审计人员的职业判断能力的影响。本文对注册会计师职业判断的含义及其特征进行了介绍，并对影响注册会计师职业判断的因素进行了具体分析，接着重点介绍了注册会计师职业判断在具体审计业务流程中的运用，并对实际运用中所存在的问题进行了分析，最后针对以上问题并结合现阶段注册会计师职业判断的运用现状提出了提高注册会计师职业判断能力的措施。论文网
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