高新技术企业认定审计中职业怀疑的强化和运用

面对"伪高新"出现并呈现泛滥趋势的现实情况,有必要强化社会审计监督的把关力度,尤其要注意高新技术企业认定审计中职业怀疑作用的发挥.具体而言,在面对治理层及管理层、了解组织结构及经营活动、推进预算差异分析、识别内部控制、确定内控测试范围等系列环节及事项中,均应该保持职业怀疑.在高新技术企业认定审计中,需要注意的是,应该意识到保持职业怀疑的持续性及普适度,在正视其作用局限的基础上明确辅助性的定位,同时要注意在实务层面和职业判断的无缝融合及职业道德的充分支撑.     

审计职业怀疑研究综述

职业怀疑是注册会计师从事审计工作应有的重要素质,也是影响审计质量的重要因素,尤其是审计职业界日益强调在审计计划和执行工作中应该保持职业怀疑态度的今天,这一问题就显得更为重要。然而,国内外关于这一问题的研究都相对比较薄弱。本文首先对已有的关于审计职业怀疑内涵的不同观点进行了分析,按照时间脉络介绍和分析了在发展过程中逐步形成的四个审计职业怀疑模型,在此基础上从审计职业怀疑与审计人员的个体特征、审计职业怀疑与职业怀疑行为两个方面,梳理和评述了目前国外对审计职业怀疑的研究成果,最后结合上述研究成果和审计实践,指出了这一领域未来可能的研究方向,以期为我国审计职业怀疑的理论研究和实践活动提供借鉴和参考。     

浅谈注册会计师的职业怀疑态度

职业怀疑态度指注册会计师在审计过程中对客户及其所提供信息均保持质疑的思想状态，以质疑的思维方式评价所获取审计证据的有效性，并对文件记录或管理层和治理层提供的信息的可靠性产生怀疑的审计证据保持警觉。     

在金融业贪污审计中应保持职业怀疑态度

本文通过分析金融业贪污的特点,提出了金融业贪污审计中保持职业怀疑态度的重要性及保持职业怀疑态度的方法。     

会计职业判断与独立审计职业判断的比较

在会计和独立审计实务中都要运用职业判断。由于会计和审计职业特点不同，所处理的业务特点不同，两种职业判断的概念、运用、目的及对判断的要求等方面有很大区别。     

我国独立审计市场下的反舞弊机制的构建——基于经济学角度分析

注册会计师由于自身的执业需求及业务特点,决定了其承担着打击会计舞弊的责任,不仅要揭示被审计单位的舞弊行为,更重要的是要切实保持其独立性和职业判断,防止注册会计师与被审计单位的"合谋舞弊"。     

刍议企业会计舞弊及审计策略

面对层出叠现的企业会计舞弊事件,审计界的责任和压力越来越大.舞弊属于一种故意行为,要发现经过伪装的舞弊事项,除了审计人员具有良好的职业判断能力,采取有效的审计策略也十分关键,包括始终保持适当的职业怀疑,坚持有效的审计程序,关注企业的内控制度和管理层逾越内控的行为,恰当运用审计心理学知识等.     

如何提高职业道德教学效果——以审计专业为例

<正>职业道德是某一职业组织以公约、守则等形式公布的,其会员自愿接受的职业行为标准。由于审计是一个客观地获取和评价与经济活动和经济事项的认定有关的证据,以确认这些认定与既定标准之间的符合程度,并把审计结果传达给利害关系人的系统过程,因此作为审计人员,必须要保持客观、公正,否     

我国实施风险导向 审计利弊及对策浅析

二十世纪九十年代,由于企业管理舞弊的普遍出现,使得制度导向审计的缺陷逐渐暴露出来,世界各国控告审计人员的诉讼案件急剧增加,社会公众对信息的需求不断扩大,一种新的审计模式——风险导向审计应运而生。风险导向审计是把指导思想建立在"合理的职业怀疑假设"的基础上,不止依赖被审计单位管理层所设     

提升注册会计师审计判断质量的重要举措

审计职业判断是一项比较复杂的心智活动,遍及审计的全过程.从审计证据的收集、重大错报风险的评估、重要性的确定、持续经营情况的判断以及到审计意见的形成,无一不是审计职业判断的结果,而且这些职业判断都是直接影响审计质量的关键环节,因此,审计职业判断被认为是审计工作的精髓和关键内容,良好的职业判断能力也被认为是注册会计师的必备素质和核心能力.     

The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures.We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts. We also find culture is associated with differences in risk assessments. Our results indicate that participants rarely differentiate accounts that change according to expectation from those that change contrary to expectation, but rather alter their risk assessments to match the direction of balances that increase or decrease.     

The relationship between accounting students’ personality,professional skepticism and anticipatory socialization

Professional skepticism is an essential component of every successful audit. Research in psychology identified the trait professional skepticism as an enduring personality construct. The current study examines the relationship between the Big Five personality characteristics and accounting students’ trait professional skepticism and their level of anticipatory socialization. Using a sample of 293 accounting students close to graduation, results indicate a positive relationship between Big Five personality characteristics and the trait professional skepticism, and between personality and anticipatory socialization. There is also a positive relationship between professional skepticism and anticipatory socialization. These results are useful to accounting educators who attempt to socialize accounting students into the profession.     

Judgment and Decision‐Making Research in Auditing and Accounting: Future Research Implications of Person,Task, and Environment Perspective

The discipline of accounting and auditing has increasingly recognized judgment and decision making (JDM) as highly important attributes in the profession because individuals such as managers, auditors, financial analysts, accountants, and standard setters make pivotal judgments and decisions. Many studies undertaken in this domain of research also substantiate the significance of JDM in accounting and auditing. This study evaluates all the papers published in 10 accounting journals among the leading ones from 1980 to 2010 that fall within the domain of JDM research. The categorization of the studies reviewed in this paper is based on Bonner's ( 1999 ) three major determinants of JDM: Person, Task, and Environment variables. The review highlights the progress in the literature over the past three decades and also identifies the methodological limitations of previous research. The identified limitations will be useful for improving the research method of future JDM studies in accounting and auditing. The review also draws inferences on how JDM research in auditing, which is well established, could usefully guide future JDM research in financial accounting.     

Applying robotic process automation (RPA) in auditing: A framework

Robotic process automation (RPA) has been widely adopted in many industries, including the accounting industry, to automate well-defined and repetitive tasks; however, its application to auditing has lagged behind because of the unique nature of this industry. This study applies RPA in the auditing area. An RPA framework is proposed that frees auditors from doing repetitive and low-judgment audit tasks and enables them to focus on tasks that require professional judgment. This paper also demonstrates the feasibility of RPA by implementing a pilot project that applies RPA to the confirmation process.     

Problem-centred research and knowledge-based theory in the professional accounting setting

The paper discussess the emerging need for theory development and much more extensive task and context analysis with respect to cognition in the professional accounting setting (“accounting” being taken to include the various accounting, auditing, tax and related subjects about which accounting professionals exercise judgment). The paper examines how such theory development and task and context analysis can improve the research and its contribution to understanding the professional settings that are the province of accounting research. Our analysis reflects our proposal that accounting judgment research contribute more strongly to the general body of accounting research, and deal better with practitioners' problems. From our analysis, we conclude that the lack of theory development is associated with several problems in the research, including an over-emphasis on transference of simplified models from psychology, inappropriate use of normative criteria for evaluating performance, and an over-emphasis on accountants and auditors rather than accounting and auditing. We offer a large number of constructive comments about task analysis, theory development and other steps to guide future accounting judgment research.     

“The first mile problem”: Deriving an endogenous demand for auditing in blockchain-based business processes

In this paper, we model the business process within which blockchain applications operate in order to extract an endogenous demand for auditing in that environment. We begin by undertaking a case study of the pharmaceutical drug industry supply chain, exploring both the proposed blockchain initiatives in it initiated by the FDA and startup companies, and the problems in the supply chain that blockchain cannot address. Drawing on this analysis, we derive an endogenous demand for auditing to overcome what we label the “first mile problem” (FMP) with blockchains: ensuring that the data stored on the blockchain distributed ledger is isomorphic with the real life data that it purports to represent. The first mile problem arises only when the blockchain is used to store data about physical items, especially ones involving a service component, rather than being native digital, as is the case with the genesis blockchain application, bitcoin. We show that unless it is feasible to store a “digital twin” of the item (Roberts, 2017), there is a role for auditors, with the training in professional skepticism, to help alleviate the first mile problem. There is no guarantee, however, that this new demand for auditing will be met by the traditional financial statement auditors.     

Standard-setting in auditing: Insights from PCAOB inspections

We explore whether the Public Company Accounting Oversight Board (PCAOB) consistently follows its own standard-setting policies. We do this using a methodology that combines the reports of audit partners, the timing of enacted auditing standards, and the issuance of PCAOB inspection findings. Rules governing standard-setting are critical to ensure that auditing standards are appropriate, efficient, and are therefore likely to be generally accepted. Our results suggest that in some instances auditors were penalized for omitting evidence from their working papers which is not specified in the standards, in effect, changing or removing auditor judgment in the amount and nature of audit evidence to be gathered in corroboration of management’s assertions and creating new auditing standards outside of the formal standard-setting process. Beyond the societal benefits of standard-setters adhering to their own policy-making rules, changes in auditing procedures impact the behavior of both auditors’ and managers and is costly. Although subject to limitations, we believe our results are informative to policy makers and other participants in PCAOB standard-setting.     

注册会计师的职业判断模式及能力提升研究

注册会计师的职业判断能力直接影响审计意见的质量，文章以注册会计师的职业判断及职业判断模式为基础，从配置专业结构合理的审计队伍、深化职业道德建设、培养和提高执业人员的综合能力三方面提出提升我国注册会计师职业判断能力的相应措施。     

持续审计基本问题研究

近几年来,持续审计在以美国 AICPA 为代表的审记职业界中得到广泛讨论。本文引用 AICPA 和CICA 对持续审计的定义,分析了持续审计的特征,阐述了持续审计产生和发展的动因,界定了持续审计的效用,剖析了其在实践中推进比较缓慢的原因,以期能促使我国审计职业界正确认识和大力推进持续审计。