会计学院知识库

自从审计报告标准化以后，使得审计报告有些时候并不能很好地反映出公司独有的经营情况。在这样的背景下，IAASB于2015年发布了沿用至今最新版本的国际审计准则，目的是增加了关键审计事项的报告事项段用于突出公司审计中注册会计师认为最重要的审计事项并阐述注册会计师所采取的应对措施，对整个报告体系进行了改革。本文通过对国内外有关关键审计事项和审计职业判断的文献进行梳理总结归纳后，发现针对关键审计事项的研究大多集中在事项披露问题方面的研究，以关键审计事项作为案例进行分析的文献并不充足。针对研究审计职业判断的文献研究分为两个方面，在理论方面更多是有关职业判断的影响因素、职业判断的重要性以及职业判断的内涵。在实践方面有关审计职业判断的研究也大多是通过分析实务中审计失败的案例，从中找出原因并中得出结论。

国内外很少有学者以关键审计事项的确定过程作为一个研究审计职业判断的载体对其进行案例分析。研究关键审计事项确定过程中的职业判断可以拓展延伸至审计全过程的职业判断。因为在审计实务中关键审计事项的确定过程几乎是贯穿着审计全程，在其确定的过程中有着一条清晰的审计职业判断逻辑线。文章研究的重点是以注册会计师在对某集团公司进行审计业务时，出现了有关关键审计事项的审计误判为案例材料，分析了注册会计师在进行审计业务的过程中，出现审计错误判断的关键节点，以及其中出现了审计错误判断的根源。对如何合理的应用职业判断确定关键审计事项做出阐释，并针对审计过程中提升审计职业判断提出具体建议。从而可以得出结论，将关键审计事项的确定过程作为一个研究载体是研究审计职业判断的重要角度。在研究审计职业判断的过程中也是研究审计行业如何提升审计质量、提高审计效率的过程，具有能够积极促进审计从业人员更加重视审计职业判断的学习和提升整个行业的认知水平的重要意义。

Since the creation of audit reports, audit reports sometimes do not reflect the company's unique operating conditions. In this regard, the IAASB released in 2015 the latest version of the International Audit Standards to date. Response actions taken changed the entire reporting system. After reviewing and summarizing literature on key audit issues and auditors' decisions at home and abroad, the article finds that most of the research on key audit issues focuses on disclosure issues, as well as literature that uses critical audit issues as an inadequate analysis. Literature research in the study of professional jurisprudence is divided into two categories.It is thought that, it is about the factors that influence professional jurisprudence, the importance of professional jurisdiction and the concept of professional judgment. In practice, a lot of research on professional judgment reviews analyzes cases of actual audit failure, finding reasons and conclusions from them.

Few academics at home and abroad use the process of determining important audit issues as a vehicle for studying auditors' judgments in conducting case studies. Research on professional judgments in determining important audit issues can be transferred to professional decisions throughout the audit process. Because the process of determining important audit issues in the audit activities is almost a step forward throughout the audit process, there is a clear line of reasoning for judging professional auditing process. The focus of this article is to address the CPA's improper judgment of key accounting issues during the audit of a particular group company, and to analyze key areas of CPA audit adverse judgment during the audit process and the emergence of adverse audit reason. Explain how you can logically use professional judgments to determine important audit issues, and offer specific suggestions for improving auditor's judgments during the audit process. It can be concluded that the process of determining important audit issues as the research director is an important concept for the study of professional judgment judgment. The auditing process is also a process of learning how the audit industry can improve the quality of the audit and its effectiveness.