Audit professional judgment consists of facts related to audit matters, auditing standards, auditors' professional experience and thinking ability. Its purpose is to solve whether the audit items are true, legal, effective, objective and 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 the collection, characterization, evaluation and processing of audit evidence.
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 of accounting statements of audited units, 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 can be understood from the following aspects: 1. The judgment is based on the user of the report. Although the importance of audit is the professional judgment made by certified public accountants, its judgment angle is the user of the report. When 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 relative ratio between the scale of an enterprise and its importance is in the opposite direction, that is, the larger the enterprise, the lower the ratio of its importance; The breadth involved by users of accounting statements is opposite to the importance level, that is, the wider the scope involved by users of accounting statements, the lower the importance level. 3. The importance of audit lies in accounting statements. To judge the importance of a business, we should consider the influence of misstatement and omission of accounting statements on the decision-making of 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 report users, it is important, otherwise it is not important. 4. The application field is accounting statement audit. Audit importance is only used for accounting statement audit (i.e. CPA audit), not for * * * (i.e. financial discipline audit) and internal audit. * * * Audit is to evaluate the extent to which the audited entity abides by laws and regulations. For it, there is no important judgment at all. As long as it is misstatement or omission, regardless of the amount and nature, it is important, 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 the internal business activities and internal control of the organization. For it, there is no judgment of importance. 5. The relationship between allowable errors. The allowable 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. Importance is a tolerable range for auditors to review the quality of work, and beyond this range it is intolerable, because beyond this range it indicates the decline of audit quality. In fact, the importance of the account level is the tolerable error of the substantive test.
Question 3: How to evaluate the profession of auditor? In this case of fierce competition, it is lucky to have an auditor's job;
Auditors are goalkeepers in the national economic field;
The professional quality of auditors is relatively high 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 crucial.
Question 4: What is audit professional judgment? How to understand audit professional judgment audit professional judgment is the essence of audit profession,
Professional judgment is the reflection of auditors' subjective understanding,
The forensic value related to audit comes from the auditor's professional judgment and the collective judgment of the auditing profession. High-quality accounting information is normal capital,
The premise and foundation of orderly operation,
Auditors are high-quality accounting letters.
Guarantor and manipulator of interests.
Question 5: The present situation and trend of the audit industry in China; Research status, problems and development trend of audit theory.
Author: Unknown date: 2007-11-2123: 33: 00 Source: Paper World Paper Network.
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With the pace of reform and opening up, the new China audit has gone through a glorious course of more than 20 years. Reviewing the history of China's audit theory research for more than 20 years, putting forward the existing problems and analyzing the development trend of audit theory research are conducive to the development of China's audit cause.
Present situation and problems of audit theory research in China
Research status of auditing theory in China. Audit theory is a scientific summary of audit practice, and 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 gone through three stages: start, development and innovation:
The period from 1983 to 1988 is the initial stage of audit theory research in China. 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.
1989 to the end of the 20th century is the development stage of audit theory research in China. The promulgation of "People's Republic of China (PRC) Audit Regulations" 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 concept of single audit theory to the research of constructing the audit theory system with China characteristics, from practical research to the research of paying equal attention to foundation and application, from micro-research to meso-and macro-audit theory research.
The end of 20th century is the innovation stage of China's audit theory research. After 1996, the research on the basic theory of audit continued, and some breakthroughs and innovations were made in the research on some basic theoretical issues such as audit environment, audit methods and audit risks, but overall, its scale and level did not exceed the previous period. In recent years, the Chinese Auditing Society has attached importance to the research and development of basic auditing theories and made important arrangements.
Problems existing in the research of audit theory in China. Since the implementation of the audit system for more than 20 years, the vast number of audit theorists and practitioners in China have continuously summed up the successful experience of China's audit practice, reasonably borrowed valuable achievements from foreign theoretical research and useful practices of audit work, and made solid steps to establish the audit theory 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 the research of audit theory in China, especially the basic theory of audit. The main performance is that the research orientation of audit theory is inaccurate, and there is a tendency to ignore 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 presents 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 domestic studies, few foreign studies, many research situations and few research history.
The weakness of basic theory research not only hinders the construction of audit theory, but also increases the difficulty of audit work. Therefore, we should have a historical sense of urgency and mission, re-recognize the importance of theoretical research, raise it to the height of promoting audit development, conscientiously sum up the successful experience of China's audit theoretical research and development, draw lessons from failures, strengthen the construction of theoretical teams, dredge the information channels of theoretical research, strengthen theoretical exchanges and discussions, establish a good theoretical development research mechanism and incentive mechanism, and accelerate the transformation of theoretical achievements into audit work combat effectiveness.
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 research methods, research means, research direction, research space and time, which makes the research of modern audit theory in China show the development trend of mathematicization, computerization, integration, socialization, standardization and internationalization.
The trend of mathematicization. Since the 20th century, mathematics has shown great and extensive application value in the research of audit theory, and the mathematization of the research methods and means of audit theory has become the basic trend of the research and development of audit theory in the 20th century. The extensive application of mathematical methods in modern audit is mainly manifested in the following aspects: the extensive application of elementary mathematical methods in audit work, and advanced mathematical methods have laid the foundation for establishing management audit and economic benefit audit; Mathematical statistics is an important method 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 were doing internal audit or external audit. Different jobs have different purposes. You should treat it correctly. I think you may be doing an internal audit. The reasons that determine the success or failure of internal audit are: 1, the working environment of internal audit, and 2, the methods of internal auditors to deal with problems. 3. Professional level of internal auditors. There are too many nice words. I'm here to make a suggestion for the last two points that you play a decisive role. We should treat the problems investigated differently. For technical mistakes, just remind her that the technical level is poor, and you can generally guide her. If handled well, the problem is not big, but it will help 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 can't be biased. When dealing with it, we 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 rare, but they are crucial. Some of them are. You can ask your sorry person for advice.
About 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 can be understood from the following aspects: 1. The judgment is based on the user of the report. Although the importance of audit is the professional judgment made by certified public accountants, its judgment angle is the user of the report. When 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 relative ratio between the scale of an enterprise and its importance is in the opposite direction, that is, the larger the enterprise, the lower the ratio of its importance; The breadth involved by users of accounting statements is opposite to the importance level, that is, the wider the scope involved by users of accounting statements, the lower the importance level. 3. The importance of audit lies in accounting statements. To judge the importance of a business, we should consider the influence of misstatement and omission of accounting statements on the decision-making of 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 report users, it is important, otherwise it is not important. 4. The application field is accounting statement audit. Audit importance is only used for accounting statement audit (i.e. CPA audit), not for * * * (i.e. financial discipline audit) and internal audit. * * * Audit is to evaluate the extent to which the audited entity abides by laws and regulations. For it, there is no important judgment at all. As long as it is misstatement or omission, regardless of the amount and nature, it is important, 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 the internal business activities and internal control of the organization. For it, there is no judgment of importance. 5. The relationship between allowable errors. The allowable 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. Importance is a tolerable range for auditors to review the quality of work, and beyond this range it is intolerable, because beyond this range it indicates the decline of audit quality. In fact, the importance of the account level is the tolerable error of the substantive test.
Question 8: What is professional judgment in auditing? How to understand professional judgment 1 Audit professional judgment is the essence of audit profession and reflects the subjective understanding of auditors. The judicial value related to auditing comes from the professional judgment of auditors 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 ability, and professional ability 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:
1. Audit professional judgment is closely related to the uncertainty of accounting confirmation and measurement. 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 accounting disclosure of Zijin Movement changed from afterwards to beforehand. All these changes mean that there is uncertainty in accounting recognition and measurement. For auditing, the more complicated this uncertainty is, the more it needs auditors to make judgments according to their professional level or vision.
2. Audit professional judgment is the embodiment of comprehensive ability. The process of auditors' judgment on the audited object is quite complicated, which not only reflects the professional knowledge and level of auditors, but also reflects the comprehensive ability of auditors, that is, the ability to identify, analyze and comprehensively deal with problems. Audit is a technology, and it is a judgment thinking process full of affirmation and negation. In such a process of judging thinking, it is difficult to make a correct judgment without a solid professional foundation, high professional sensitivity and keen insight.
3. Audit professional judgment runs through the whole process of audit activities. Designers need to make a series of important judgments in the audit process, from making audit plans, determining audit priorities, designing and selecting samples, evaluating sampling results and appropriate audit evidence, to judging audit risks, evaluating importance and forming audit conclusions through comprehensively collected evidence.
4. High risk. Audit professional judgment is, after all, the subjective activity of auditors, and it is impossible to maintain the accuracy of 100% due to the influence of many factors such as the subject, object and audit environment. Subjectively, professional judgment is influenced by the intelligence, experience, ability and sense of responsibility of auditors; Objectively influenced by the complexity of the audited object, the extensiveness of the audit content and the rigor of the internal control system of the audited unit; In the audit environment, it is influenced by the composition of auditors, working conditions, the cooperation between audited units and related units, external interference and other factors. Once the judgment is wrong, it will directly affect the information quality of the audit report, and then affect the correctness of the decision of the users of the audit report, which will inevitably lead to audit risks.
Question 9: What does the auditing major do? Training objectives of this major: to cultivate senior applied professionals with good professional ethics, professionalism and correct professional identity, solid professional basic knowledge and necessary professional skills, obtaining accountant qualification certificate, having knowledge, skills and professional identity preparation of primary auditors, and being able to meet the front-line needs of financial management and audit supervision.
Where the graduates of this major go:
(A) the main employment groups
Financial accounting positions, internal audit positions, audit assistant positions of accounting firms, appraisers' firms, tax agents' firms and accounting consulting service companies in administrative units, institutions and enterprises.
Secondary employment group
1, enterprise financial management and financial analysis post group
2. Internal audit positions of enterprises and institutions.
3. Internal management, accounting forecast and decision-making positions of enterprises and institutions.
(3) Other employment groups 1, marketers 2, logistics personnel 3, and economic information collectors.
4, financial secretary 5, management personnel
Question 10: How can the audit profession make audit suggestions and go to an accounting firm?
Audit work is heavy, often working overtime, and business trips are commonplace.
It is recommended not to engage in auditing after marriage. Young people can experience it. The salary is still quite high, and the things I have learned are also very comprehensive.