Audit professional judgment consists of facts related to audit matters, audit standards, auditors' professional experience and thinking ability. Its purpose is to solve whether audit matters are true, legal, effective and objective, and whether they are accurate. It exists in the whole process of audit activities, and depends on the auditor's professional and technical knowledge level, rich experience, familiarity with policies and regulations and thinking ability. It is the premise of audit evidence collection, characterization, evaluation and processing.
question 2: what is the importance of auditing? How to understand that importance of audit? Audit importance refers to the severity of misstatement or omission in the accounting statements of the audited entity, which may affect the judgment or decision-making of users of accounting statements under certain circumstances. In quantity, it shows the level of audit importance. The importance of audit is understood from the following aspects: 1. The perspective of judgment and consideration is the user of the report. Although the importance of audit is the professional judgment made by certified public accountants, the angle of its judgment is the user of the report. In judging whether the misstatement or omission of the audited entity's accounting statements is important, the certified public accountant is based on whether it affects the judgment or decision of the users of accounting statements, rather than considering it from the perspective of the audited entity's management authorities or certified public accountants. Therefore, before making a judgment on the importance of auditing, certified public accountants must fully understand the users of accounting statements and evaluate the tolerance of users of accounting statements to the misstatement or omission of accounting statements of audited units. 2. The judgment of the importance of audit can not be separated from the specific environment. Different enterprises face different environments, so the criteria for judging importance are different. This specific environment includes the scale of the enterprise, the industry in which it is located, the accounting period in which it is located, and the breadth involved by users of accounting statements. Generally speaking, the scale of an enterprise is in the opposite direction to the relative ratio of its importance level, that is, the larger the enterprise, the lower the ratio of its importance level; The breadth involved by users of accounting statements is in the opposite direction to the level of importance, that is, the wider the scope involved by users of accounting statements, the lower the level of importance. 3, the importance of audit is for accounting statements. To judge the importance of a business, we should consider the influence of misstatement and omission in accounting statements on the decisions made by users of accounting statements. If the misstatement or omission of a business in the report is enough to change or affect the judgment of the users of the report, the misstatement or omission of the business is important, otherwise it is not important. 4. The application field is accounting statement audit. The importance of audit is only used in the audit of accounting statements (that is, the audit of certified public accountants), and it is not applicable to the audit of * * * (that is, the audit of financial discipline) and internal audit. * * * Audit is to evaluate the extent to which the audited entity abides by laws and regulations. For it, there is no judgment of importance at all. As long as it is misstatement and omission, it is important, regardless of the size and nature of the amount, because as long as it is misstatement or omission, it violates the relevant laws and regulations of the state; Internal audit is mainly to test the appropriateness, legitimacy and effectiveness of internal business activities and internal control within the organization. For it, there is no judgment of importance. 5. Relationship with tolerable error. The tolerable error of the substantive test is determined by the certified public accountant according to the evaluation of the audit importance when preparing the audit plan. The level of importance is a tolerable range for auditors to review the quality of work, and it is intolerable to exceed this range, because exceeding this range indicates the decline of the quality of audit work. In fact, the importance level of account level is the tolerable error of substantive test.
question 3: how to evaluate the profession of auditor? In the case of fierce competition among this personnel, it is fortunate to have an auditor's job;
auditors are the goalkeepers in the national economic field;
auditors have relatively high professional quality among financial people;
In a sense, auditors have their own unique opinions;
auditors have a keen ability to distinguish right from wrong, which can be said to be critical.
question 4: what is audit professional judgment? How to understand auditing professional judgment Auditing professional judgment is the essence of auditing profession.
Professional judgment is the reflection of auditors' subjective knowledge.
The forensic value related to auditing comes from auditors' professional judgment and the collective judgment of auditing profession. High-quality accounting information is the premise and foundation for the normal and
orderly operation of capital, and
auditors are the guarantors and manipulators of high-quality accounting information.
Question 5: Development Status and Trend of Audit Industry in China. Research Status, Problems and Development Trend of Audit Theory
Author: Unknown time: 23: 33: , November 21, 27 Source: Papers All over the World paper net
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With the pace of reform and opening up, the audit industry in new China has gone through a glorious course of more than 2 years. Reviewing the research history of audit theory in China for more than 2 years, putting forward the existing problems and analyzing the development trend of audit theory research are beneficial to the development of audit cause in China.
the present situation and problems of audit theory research in China
the present situation of audit theory research in China. Audit theory is a scientific summary of audit practice, and it is a complete knowledge system formed by summarizing and abstracting things that are objective, logical and in line with the development law of things through practice. The research of new China's auditing theory has experienced three stages: initial stage, development stage and innovation stage.
The research of auditing theory in China started from 1983 to 1988. During this period, the theoretical circle actively introduced foreign modern auditing theories and methods, translated a large number of foreign auditing theoretical materials, and invited foreign experts to give lectures in China, trying to absorb and learn the essence of foreign modern auditing theories and accelerate the formation and development of modern auditing theories in China.
The period from 1989 to the end of the 2th century was the development stage of the research on audit theory in China. The promulgation of "Audit Regulations of the People's Republic of China" indicates that the research of audit theory has entered a development stage. During this period, the research of audit theory showed a new atmosphere: from the discussion of the basic concepts of individual audit theory to the research of building an audit theory system with China characteristics, from practical research to the research of paying equal attention to both foundation and application, and from micro-research to meso-and macro-audit theory research.
from the end of 2th century to now, it is the innovation stage of audit theory research in China. After 1996, the research on the basic theory of auditing continued, and some breakthroughs and innovations were made in the research on some basic theoretical issues, such as auditing environment, auditing methods and auditing risks, but its scale and level did not exceed the previous period as a whole. In recent years, the Chinese Auditing Society has attached importance to the research and development of basic auditing theories and made important arrangements.
the problems existing in the research of audit theory in China. Since the implementation of the audit system for more than 2 years, the vast number of audit theorists and practitioners in China have constantly summed up the successful experience of China's audit practice, reasonably borrowed the valuable achievements of foreign theoretical research and useful practices in audit work, and made a solid step in establishing an audit theoretical system with China characteristics, which has achieved fruitful results and promoted the development of China's audit cause.
However, there are still many shortcomings in our audit theory, especially in the research of basic audit theory. The main performance is that the positioning of audit theory research is inaccurate, and there is a tendency to neglect theory and practice in theoretical and practical circles. Theoretical research is bound by the current system and policy, emphasizing supervision and neglecting service. To sum up, the research of audit theory shows a situation of "more than five" and "less than five": more practical experience and less theoretical sublimation; Too much empty preaching and less empirical research; There are many special studies and few basic studies; There are many studies at home, few studies abroad, many research situations and few research history.
the weakness of basic theory research not only hinders the construction of audit theory, but also makes the level of audit work more difficult. Therefore, we should have a sense of historical urgency and mission, re-recognize the importance of theoretical research, raise it to the height of promoting the development of audit, conscientiously sum up the successful experience of China's audit theory research and development, learn from the frustrated lessons, strengthen the construction of theoretical team, dredge the information channel of theoretical research, strengthen theoretical exchange and discussion, establish a good theoretical development and research mechanism and reward mechanism, and accelerate the transformation of theoretical achievements into the combat effectiveness of audit work.
the development trend of China's audit theory research
with the development of economy and the continuous progress of science and technology, great changes have taken place in the research methods, research methods, research direction, research space and time, which makes China's modern audit theory research show the development trend of mathematicization, computerization, integration, socialization, standardization and internationalization.
the trend of mathematicization. Since the 2th century, mathematics has increasingly shown great and extensive application value in the research of audit theory, and the mathematization of audit theory research methods and means has become the basic trend of audit theory research and development in the 21st century. The extensive application of mathematical methods in modern auditing is mainly manifested in the following aspects: the extensive application of elementary mathematical methods in auditing work, and the advanced mathematical methods laid the foundation for establishing management auditing and economic benefit auditing; Mathematical statistics is an important methodology of modern sampling audit; Fuzzy mathematics in > >
question 6: how to do a good job in audit evaluation. first of all, you didn't say whether you are engaged in internal audit or external audit. Different jobs have different purposes. You should treat it correctly. I think you may be doing internal audit. The reasons that determine the success or failure of internal audit are: 1. The working environment of internal audit; 2. The methods that internal auditors handle problems. 3. The professional level of the internal auditor. There are too many fine words. I'm here to make a suggestion on the last two points that you play a decisive role. The problems investigated should be treated differently. For technical errors, just remind her: the technical level is poor, and you can generally guide her. If you handle it well, there will be no big problem, but it will help you to work and make friends. Then there is the question of principle, how to deal with your consideration carefully; First of all, you should make sure that your point of view is correct and there can be no deviation. When handling, you should consider the consequences, the impact on you, the impact on the audited personnel, the impact on the company, and the impact on the relevant senior personnel. Generally speaking, such problems are few, but the key. Some of them are, and you can ask your sorry people for advice.
regarding inviting guests to dinner, it should be the lubricant of work. Handling it well is undoubtedly good for work. Everything is moderate.
question 7: what is the importance of auditing? How to understand that importance of audit? In quantity, it shows the level of audit importance. The importance of audit is understood from the following aspects: 1. The perspective of judgment and consideration is the user of the report. Although the importance of audit is the professional judgment made by certified public accountants, the angle of its judgment is the user of the report. In judging whether the misstatement or omission of the audited entity's accounting statements is important, the certified public accountant is based on whether it affects the judgment or decision of the users of accounting statements, rather than considering it from the perspective of the audited entity's management authorities or certified public accountants. Therefore, before making a judgment on the importance of auditing, certified public accountants must fully understand the users of accounting statements and evaluate the tolerance of users of accounting statements to the misstatement or omission of accounting statements of audited units. 2. The judgment of the importance of audit can not be separated from the specific environment. Different enterprises face different environments, so the criteria for judging importance are different. This specific environment includes the scale of the enterprise, the industry in which it is located, the accounting period in which it is located, and the breadth involved by users of accounting statements. Generally speaking, the scale of an enterprise is in the opposite direction to the relative ratio of its importance level, that is, the larger the enterprise, the lower the ratio of its importance level; The breadth involved by users of accounting statements is in the opposite direction to the level of importance, that is, the wider the scope involved by users of accounting statements, the lower the level of importance. 3, the importance of audit is for accounting statements. To judge the importance of a business, we should consider the influence of misstatement and omission in accounting statements on the decisions made by users of accounting statements. If the misstatement or omission of a business in the report is enough to change or affect the judgment of the users of the report, the misstatement or omission of the business is important, otherwise it is not important. 4. The application field is accounting statement audit. The importance of audit is only used in the audit of accounting statements (that is, the audit of certified public accountants), and it is not applicable to the audit of * * * (that is, the audit of financial discipline) and internal audit. * * * Audit is to evaluate the extent to which the audited entity abides by laws and regulations. For it, there is no judgment of importance at all. As long as it is misstatement and omission, it is important, regardless of the size and nature of the amount, because as long as it is misstatement or omission, it violates the relevant laws and regulations of the state; Internal audit is mainly to test the appropriateness, legitimacy and effectiveness of internal business activities and internal control within the organization. For it, there is no judgment of importance. 5. Relationship with tolerable error. The tolerable error of the substantive test is determined by the certified public accountant according to the evaluation of the audit importance when preparing the audit plan. The level of importance is a tolerable range for auditors to review the quality of work, and it is intolerable to exceed this range, because exceeding this range indicates the decline of the quality of audit work. In fact, the importance level of account level is the tolerable error of substantive test.
question 8: what is professional judgment in auditing? How to understand professional judgment 1. Auditing professional judgment is the essence of auditing profession, which reflects auditors' subjective knowledge. The forensic value related to auditing comes from auditors' professional judgment and the collective judgment of auditing profession. High-quality accounting information is the premise and foundation for the normal and orderly operation of capital, and auditors are the guarantors and manipulators of high-quality accounting information. To be competent for this role, auditors need to have high professional competence, and professional competence is professional judgment. Therefore, the judgment of audit professional ability has become the key to whether auditors can play this role.
Second, the understanding of professional judgment is as follows:
1. Audit professional judgment is closely related to the uncertainty of the confirmation and measurement of accounting matters. With the development of social economy and the deepening of reform, the object of accounting is constantly changing. Intangible assets such as knowledge, information and human resources have gradually surpassed the two major production factors in the traditional sense and become the focus of accounting. At the same time, the revelation of the Zijin Movement by accounting also changed from afterwards to before. All these changes mean that there are uncertainties in accounting recognition and measurement. For auditing, the more complicated this uncertainty factor is, the more it needs auditors to make judgments based on their professional level or eye view.
2. Audit professional judgment is the embodiment of comprehensive ability. Auditor's judgment on audit object