会计学院知识库

       In the context of the rapid development of the market economy, the audit industry has also ushered in new challenges. Audit business refers to the activities that audit staff must use basic elements such as personal knowledge, audit professional judgment, and objective environmental conditions to plan work and achieve audit objectives. Among them, professional judgment is a factor that directly affects the quality of audit services. To a certain extent, it can be said that audit professional judgment is also the core of the entire audit project. Therefore, the CPA's audit judgment is bound to directly affect the quality of the audit work, which in turn directly affects the personal reputation of the auditors, and even directly affects the development trend of the entire Chinese audit industry. In view of this, since audit professional judgment has been highly valued by audit practitioners and various institutions and groups in the field of auditing in recent years, it is very important to conduct in-depth research on audit professional judgment of certified public accountants.

       On the basis of summarizing the relevant literature in the domestic academic circles, this paper takes the modern risk-oriented auditing theory, behavioral decision-making theory, and information asymmetry theory as the basic theories of this study. Auditing Ningbo Shenglaida Electric Co, Ltd. (hereinafter referred to as 'Sanlaida') as the main research case to analyze and discuss the professional judgment of certified public accountants in the financial fraud case of Shenglaida. First of all, this chapter starts from the definition and theory, emphatically expounds the basic connotation, characteristics and measurement standards of audit professional judgment, and provides the theoretical basis for the following analysis; The basic situation, and reviewed the audit professional judgment problems and punishment results existing in the audit process of Sun Laida Company by Zhonghua; It analyzes and clarifies the main influencing factors of the auditor's professional judgment in the financial fraud case of San Laida; finally, from the three aspects of accounting firm, certified public accountant, and auditing environment, it gives specific measures and suggestions to improve the audit professional judgment level. In order to strengthen China's audit practitioners to understand the essence of audit professional judgment to a greater extent in each link of the actual audit work, and to better grasp the use of audit judgment, always ensure that they have established their own judgment. The concept of practice sensitivity and prudence is required in the audit, and it is also necessary to ensure that the audit judgment is correct and the quality is satisfactory.