审计职业判断与审计质量关系问题研究

Research on the Relationship between Audit Professional Judgment and Audit Quality

通过问卷调查筛选了180份有效信息,采用SPSS 19.0实证检验了审计人员职业判断能力与审计质量之间的关系,结果表明:工作年限、人际信任、质疑精神、知识结构、专业素养、职业道德、论理推理等因素均会对审计职业判断产生影响;审计职业判断水平与审计质量正相关。因此,必须完善会计、审计准则,提高审计师的法律责任;建立奖罚分明的审计判断激励制度,为审计职业判断的发展创造良好的环境;通过培训提升审计人员专业技能,不断提高其职业判断能力。

Through screening of the 180 valid information questionnaire, this paper empirically tests the relationship between the audit personnel professional judgment ability and audit quality using SPSSI9.0. The results show that many factors will affect the audit professional judgment, including working years, interpersonal trust, critical spirit, knowledge structure, professional quality, professional ethics, logical reasoning and so on~ and audit professional judgment level and audit quality is correlation. So we should perfect the accounting and auditing standards, and improve the legal liability of audi- tors ; establish rewards and punishment incentive system of audit judgment to create a good environment for the develop- ment of audit professional judgment; and through training to improve auditors＇professional skills and promote the profes- sional judgment ability.