Auditing Profession To Judge The Performance Evaluation

In new economic setting, audit is facing new challenge. It doesn't permit us to ignore professional judgment of auditing. In the course of an auditing engagement, auditors often need to make numerous judgments; so professional judgment of auditing had become one of the most important studies in accounting behavior in USA since 1970s. Due to the drastic competition in audit market, practitioners and academicians have tried to understand the determinants in audit professional judgment to enhance the effectiveness and efficiency of audit professional judgment. The objects of this study are as follows: 1.probing into the basic theory of audit professional judgment. 2.analyzing comprehensively determinants in performance of audit professional judgment. 3.appraising performance of audit professional judgment using 'lens model' and the hierarchical fuzzy synthetic evaluation approach, and then improve performance of auditors' professional judgment.A survey was mailed to a sample of 60 Partners, divisional managers and project managers from accounting firms in FJ province to obtain the necessary data for statistical analysis in this study. 32 questionnaires were completed and returned, resulting in a response rate of 53.3%. The result of this study suggests that adequate importance has not been attached to the factor of professional ethics and professional consciousness most important to audit professional judgment...