审计概念的模糊性:基于注册会计师职业判断视角

Ambiguity Analysis of Audit Concepts:A Perspective of CPA′S Professional Judgments

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。

Plenty of audit concepts are applied to audit theory researches and practices, such as audit independence, audit materiality and audit risks. But they are not exactly detined yet, which leads to the occurrence and application of CPA＇S professional judgments. In fact, the judgments exist everywhere in the audit. Therefore, it is vital to reveal the relationship between the ambiguity of audit concepts and CPA＇S professional judgments.