Research On Professional Judgment Of Auditing

Professional judgment of auditing is core of audit procedure, which is one of the most important field of modern theory in auditing. The various strata in society pay attention to credit of result of auditing, making auditing professional judgment become an important field of research in theory and practice. Especially, audit incident of failing give birth to audit complain frequently happen, society express strong doubts about professional judgment ability of auditing personnel. For guarantee the quality of auditing research on how to prove the ability of auditing professional judgment is most important. The article research on the basis of internal and external, aiming at deficiency in our country, the article brought forward concrete proposals on proving the ability of audit professional judgment.First ,the article be full on the subject of general character and content on auditing professional judgment ,make a clear and definite devision of intension and feature .second, the article analysis on affecting 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 foundation of proving ability of auditing judgment. Third, considering deeply on the basis of own character and affecting factor on auditing professional judgment, researching 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 external supervising, hoping that research can push forward to proving the ability of auditing professional judgment. Last, design a appraise system for auditing professional judgment, put measure into practice.The article analysis the judgment action of auditing personnel by using formal play chess theory, analysis on affecting factor from subjective factor and objective factor by making application of the systematic theory. Appraise about the capacity of auditing professional judgment is a focal point and a difficult point in internal and external, at present, there is no appraise measure to follow. The article trail put forward a feasible method, fix the weight of index by using gradation analysis method, and use obscure and synthesize method for last appraise. At the same time, the method for proving the capacity of auditing professional judgment is a new ideas. Such as set up a system of encourage, design a appraise system. The research has show clearly the situation for following study, the method put in practice more service ability.