Audit Environment Audit Judgment

Audit judgment, as the core of audit work, is one of the most important research fields in modern auditing theories. With more and more lawsuits against auditors in recent years, the public expresses strong doubts about auditing professional judgment. It is originated from the profound influence of audit environment on audit judgment performance. In order to guarantee the performance of audit work, research on the relationship between audit environment and audit judgment is most important. This research is of huge significance in improving theory of audit judgment, enhancing quality of accounting information and reducing audit risk.Research on audit judgment began late in China. It was not until 1999 that some papers and books started to discuss problems over audit judgment, which includes definition, origin, importance, influence factors and solutions. However, there is certain deficiency of research on this field, which follows that we still have a wide space to study on it.The dissertation only studies on auditing accounting reports by CPA.Based on home and abroad research, the dissertation discusses the influence factors of audit judgment, analyzes the influence of audit environment on audit judgment and applies the conclusion to audit environment in China to put forward the corresponding improvement suggestions on enhancing audit judgment.The dissertation is divided into four chapters:First, the dissertation introduces the basic theory of audit judgment, including the definition, origin and importance. Second, the dissertation discusses the influence factors of audit judgment performance by making use of the systematic theory. Third, chapter three analyzes deeply on the influence of audit environment on audit judgment from macro and micro respects. Last, it researches on how to improve the ability of audit judgment. Based on the relationship between audit environment and audit judgment, chapter four puts forward some affective measures aiming to make audit judgment performance perfect.