审计专业判断研究-会计学专业论文.docxVIP

东北林业大学硕：卜学位论文Abstract 东北林业大学硕：卜学位论文 Abstract Professional judgment of audjting is core of audit procedure，which is one of the most imponant field of modem theory in auditing．The yarious strata in sociely pay alIention to credit of result of auditing，making auditing professional j udgment become an important field of research jn theory and practice．Especially，audit incidenI of failing giVe birth lo audit complain frequently happen，society express strong doubts about profbssional judgment abi“ty of auditing personnel．For guarantee the quality of auditing research on how to proVe the ability of auditing professional judgment is most i啪portant．The article research on the basis of intemal and extemal，aiming at deficiency in out cOuntr)r，the article brought forwafd concrete proposals on proVing the ability of audit professjonal judgment． First，the article be full on t11e subject of general character and content on audiling professional judgment，make a clear and defillite deVision of intension and feature．second，the anicle analysis on afbcting factor deeply by making application of the systematic theory，from subjectiVe and objectiVe，not only taking audit personnel as the important factor，but also taking into account on auditing enVironment besides of auditing major，lay the I．oundation of proVing ability of auditing judgment．7111ird，considering deeply on the basjs of own characcer and afI’ecting factor on auditing professional judgment，researchjng on how to proVe the ability of auditing professional judgment systemly，from many aspects put forward some measure，that is system of encourage，system of education and system of exCernal supervising，hoping that research can push fbnVard to proVing the abjlity of audicing professional judgment．Last， design a appraise system for auditing professional judgment，put measure into practice． The anide analysis the j udgment action of aud“i119 personnel by using formal play chess theory，analysis on affecting factor from subjectiVe factor and