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1.
审计职业判断是审计人员在开展审计工作、作出审计结论时,以应有的职业道德和专业方法对审计项目的不确定事项和因素进行分析和判断的过程。对审计事项进行判断涉及因素是多方面的,就这些因素进行分析。 相似文献
2.
审计职业判断是指审计师在一定判断环境下运用知识、经验、记忆等自身禀赋,收集充分、适当的审计证据与相关的判断标准进行对照,对审计事项和自身行为等各审计命题进行评价以得出审计结论的决策过程。提高注册会计师职业判断的准确性,是从根本上实现审计目标、降低审计风险、提高审计质量的重要途径。职业判断环境是指审计人员进行判断时所面临的各种主客观因素的总和。本文对影响审计职业判断的内、外环境因素进行了具体分析。 相似文献
3.
论会计职业判断质量提高的途径 总被引:2,自引:0,他引:2
张艳 《中国对外贸易(英文版)》2011,(14)
会计职业判断就是会计人员在会计法律法规、会计准则、会计制度及相关法律法规约束的范围内,根据企业会计环境和经营特点,利用自己的专业知识和职业经验,对会计事项处理和财务会计报告编制应采取的原则、方法、程序等方面进行判断与选择的过程.会计职业判断反映了会计人员对某些特定情况下的不确定因素做出合理判断的能力. 相似文献
4.
新审计准则要求注册会计师在计划和执行审计工作时,应当合理运用职业判断。社会公众期望的职业判断是由具有相关的技能、知识和经验能力胜任的注册会计师作出的。为此我们更该关注接受和保持审计业务、计划审计工作、评价审计证据、设计审计程序等审计事项涉及的职业判断问题。 相似文献
5.
审计职业判断是注册会计师进行审计决策时对相关审计证据和其他相关因素进行综合分析的过程,是一种在长期业务实践中形成的感性认识,是注册会计师专业胜任能力的重要标志之一。合理确定重要性水平程序,正确评估审计风险,运用职业判断作出正确审计结论,认真学习现行审计准则、会计准责和会计制度,运用职业判断与其他常规审计方法相结合,注重综合素质的培养和提高,进而保证审计效率,降低审计风险。 相似文献
6.
会计的专业判断,就是会计人员在会计法规、会计准则、国家统一的会计制度和相关的法律、法规的约束范围内,根据企业的理财环境和特点,利用自己的专业知识和职业经验,对会计事项和财务会计报告的编制,应采取的原则、方法、程序等方面进行判断与选择的过程.会计工作中,许多事项是靠会计人员的专业判断来完成,会计人员对会计事项的专业判断是否准确、客观,直接关系到所生成的会计信息的质量高低.因此,会计的专业判断,对会计的信息的生成,具有重要意义. 相似文献
7.
近年来,随着社会公众对审计质量要求的提高、审计风险的加大以及注册会计师承担法律责任案件的不断上升,审计判断正在引起我国审计理论结合审计职业界的关注,以至于近年制定的审计执业规范和许多审计学领域中频繁出现“专业判断”“、职业判断”等词,本研究无论是对丰富和发展审计理论,还是对提高我国审计人员的审计质量都具有重要的意义。审计判断的涵义审计判断(AuditingJudgment)是审计人员为了实现审计目标,依据有关标准,在审计实践和感性认识的基础上,通过自身智力一系列的思维过程,对客观审计对象和主观审计行为做出某种认定、评价和决策。审计判断是认知活动,是一种思维活动。审计判断的起点是审计过程中捕捉到有关信息,审计人员结合其知识和经验的基础上对之进行加工(即思维),并以完成审计目标为判断的目的,对有关方案做出某种认为、断定(即决策)。我国审计判断的现状为了充分了解我国的审计判断现状,注册会计师协会曾采用问卷调查的方式,对审计判断现状及其改善情况进行调查。总共发出120份,收回114份,有效问卷为114份。调查对象为现在执业的注册会计师。从被调查的注册会计师来看,由证券、期货从业资格者册会计师54人,且都分布在有从事证... 相似文献
8.
判断是为不确定性事项寻找结论的行为,会计职业判断是会计及其他相关人员对结果不确定的交易或事项,根据会计准则和其他相关规定,结合事件性质、特点和经济实质等,所做出的判断和决策。会计职业判断是会计准则执行机制建设的关键环节,是影响会计信息质量的重要因素。高质量的会计职业判断需要构建完整的会计职业判断框架作支撑。文章在对会计职业判断构成要素和逻辑关系展开深入研究的基础上,尝试从会计职业判断主体、判断客体、判断标准、判断环境和判断程序等方面构建会计职业判断框架。 相似文献
9.
随着社会经济的不断发展,企业间的竞争日趋激烈,经济环境变得日益复杂和多变,不确定性的增加导致对经济事项判断难度不断增大,这为会计和审计人员提出了前所未有的挑战,同时也蕴藏了难得的机遇。该文从多个角度对会计职业判断和审计职业判断做出较为全面的比较,意在使会计和审计人员清楚地认识到会计职业判断和审计职业判断在实践中的重要作用,明晰两种职业判断各自的特点,以便更好的指导实践,提供高质量的决策信息,为社会主义特色市场经济的发展和资本市场的完善提供坚实的基础保障。 相似文献
10.
《中国商贸:销售与市场营销培训》2017,(31)
审计职业判断指的是审计人员根据特定的判断环境,通过自身掌握的审计知识及工作经验等来获得大量有价值的审计证据资料,并和审计判断标准作详细对照,科学评价审计命题如审计事项等,最终获得有效的审计结论。 相似文献
11.
在审计理论研究和审计实践工作中,通常会运用到大量的审计概念,如审计独立性、审计重要性、审计风险等。这些审计概念往往都没有十分精确的定义,而含有极大的模糊性。这就为注册会计师职业判断的产生和运用提供了极大的空间。事实上,在审计的各个环节,无不含有注册会计师丰富的职业判断在内。因此,揭示审计概念的模糊性与审计人员职业判断之间的依存关系显得十分必要。 相似文献
12.
This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis
the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a
2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different
levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring
participants to make judgments in respect of an inventory writedown. Based on prior research, and as hypothesized, participants
possessing greater auditing experience made higher quality technical judgments. While there were no significant differences
between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate
that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent
with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has
been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that
the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part
of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate
and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. 相似文献
13.
Jonathan H. Grenier 《Journal of Business Ethics》2017,142(2):241-256
This paper provides theory and experimental evidence that, under common audit conditions, industry specialization inhibits some aspects of auditors’ professional skepticism. As auditors amass industry experience, they develop extensive knowledge of non-misstatement explanations for unusual financial statement fluctuations. This knowledge coupled with confidence in their ability to analyze audit evidence inhibits their inclination to be skeptical when there are no overt indicators of elevated misstatement risk. Although these conditions are, by definition, the conditions where misstatements are least likely, they are also the same conditions where the PCAOB has alleged pervasive insufficient professional skepticism and where well-concealed fraud is possible. These results pose an ethical dilemma for the PCAOB in terms of weighing its charge to protect the public interest against the fairness of its inspections to audit firms. Encouragingly, I also predict and find that audit firm efforts to promote professional skepticism are more effective for specialists as non-specialists are skeptical regardless of these efforts. 相似文献
14.
《Journal of Marketing Management》2013,29(5-6):461-462
This study examines the mediating influence of consumer expertise on the antecedents and consequences of Affect within a professional services market context. Whilst there is increasing evidence to suggest an empirical link between Affect evoked and satisfaction within such contexts, previous research has largely ignored the role of consumer expertise as a mediating influence. Using a scenario based approach, the objective of the study was to test for multigroup invariance among competing structural models based on the ability of the respondents to form expectation and performance assessments about the service they are receiving. The results indicate that it is important to examine different levels of consumer expertise in detail to better understand how certain characteristics such as experience and qualifications influence the priority and functionality attached to service attributes when making satisfaction judgments within a professional service context. This may in turn have broader implications for our contextual understanding of services. 相似文献
15.
Management has the opportunity to promote self-serving accounting practices, such as earnings management, when management
can effectively avoid oversight by the audit committee. This article investigates the effects of financial knowledge and dispositional
trust on the ability of audit committee members to recognize management attempts to avoid full disclosure to the board and
potentially deceive board members. The results of a controlled laboratory experiment with 40 experienced audit committee member
participants indicate that: (1) Audit committee members with less financial knowledge are more likely to accept insufficient
client explanations for accounting judgments than are more knowledgeable audit committee members; (2) Audit committee members
with less financial knowledge are more likely to reject sufficient client explanations for accounting judgments than are more
knowledgeable audit committee members; and (3) Audit committee members that place higher levels of trust in others are more
likely to accept insufficient client explanations for accounting judgments than are less trusting committee members. 相似文献
16.
《Journal of Relationship Marketing》2013,12(1):45-56
Abstract Classifying services according to their level of search, experience and credence properties can help professional service providers better understand their customers. This research uses an experiment to study the influence of price information on consumer judgments of service quality and patronage intentions for professional services. The conceptual framework predicts that consumers believe in a price-quality relationship for search-based services but not necessarily for professional services that are high in credence properties. The study findings provide support for this proposition and suggest that professional service providers should carefully consider how consumers view their services when using price as a promotion tool. 相似文献
17.
18.
The objective of this study was to examine the role of auditing experience, in auditor-client negotiations, in determining the value of the negotiated outcome. We also assessed whether it alters the effect of auditors’ concession timing-strategies on this outcome. Using an experimental method, we selected our respondents from two groups of financial officers (clients), those with and those without auditing experience. To determine the effect of the financial officers’ auditing experience and the concession-timing strategies adopted by their auditors, we measured the magnitude of the audit adjustment in an auditor-client negotiation. Our findings showed that auditing experience and concession-timing strategies affect the magnitude of the audit adjustments separately, but that auditing experience has no moderating effect on the relationship between concession timing and the final audit adjustment of the financial officers. A practical implication of this study is that it identified the ways in which auditor-client negotiations actually work. It is important that auditors obtain background information about their clients before they start a negotiation, as this information may affect its outcome. 相似文献
19.
The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions
of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position
Questionnaire developed by Forsyth (Journal of Personality and Social Psychology
39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios
related to accounting practices, with the objective of measuring their ethical judgments. Based on the idealism and relativism
levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism,
exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary
to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems
to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments
than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly
based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. 相似文献