Certified Public Accountants Professional Judgment

Research Background The research on CPA's professional judgment is all along one of themost active research fields in auditing theories. In 1950's the AAA andsome auditors began to realize the importance of CPA's professionaljudgment and began to research it. Since 1970's, auditing responsibilitieswere extending, more and more lawsuits to auditors happened, all thosemade the research on auditing professional judgment important. In our country the research on CPA's professional judgment comeforth after the securities market had appeared. The good quality ofaccounting information is the base of security market operation. CPAs arethe guarantees who guarantee the quality of accounting information. Theability of professional judgment affected the quality of auditing opinionsgreatly. Recently the public were expecting to improve the quality ofauditing opinion , auditing risk were extending and CPAs had to assumemore law responsibility , all those made CPAs and researchers to committhemselves to research auditing professional judgment. Research Logic Based on above background, after had researched the CPA'sprofessional judgment, the author hoped to get a synthetic project whichcan improve the quality of CPA's professional judgment. First states theframe of the CPA's professional judgment, which is including theenvironment of the CPA's professional judgment, CPA , the Standards ofthe related to professional judgment and the object to judgment. It's thefoundation to research it further. Then chapter 1 states that the CPA'sprofessional judgment with Systems Theory. Therefore we should toanalyze the factors in the CPA's professional judgment frame includingCPA, Standards related to professional judgment and auditingenvironment. At last author comes out the feasible project. Structure of this Thesis Chapter1: The theory of the CPA's professional judgment. Firstdiscuss the importance of the CPA's professional judgment .Then toestablish the frame of the professional judgment. Further to analyze thetheoretical and practical bases of CPA's professional judgment. This partis the foundation to further research auditing professional judgment. Chapter2: The environment of the CPA's professional judgment.This part states the CPA's professional judgment is a system in SystemsTheory. The environment influence the factors of the system .Thensubdivide the environment of the CPA's professional judgment intoeconomic environment, law environment, social environment and scienceenvironment, and discuss how they are affect auditing professionaljudgment. Chapter3: The standards of CPA's professional judgment. Thestandards of CPA's professional judgment are a ruler to measure theauditing mission. This part first states several kinds of standards of CPA'sprofessional judgment .Then analyze the operability with limited logostheory. Chapter4: The subject of CPA's professional judgment .This partanalyzes the influence of the subjective factors to CPA's professionaljudgment, and the factors include abilities, character, qualities andattitude. Chapter5: The measures to improve auditing professionaljudgment .Firstly, the author analyze the current situations of CPA'sprofessional judgment in our country. Then according toabove-mentioned research conclusions the author gives the measures toimprove the quality of auditing professional judgment. Contribution of this Thesis The author believes that there are new ideas in the following aspects: 1,The thesis chooses a real and meaningful topic. The auditingprofessional judgment is one of the important parts in auditing applicationtheory, the research result on it can guide the auditing practice. 2,The thesis applied theories of other subject to research auditingprofessional judgment. 3, In research method ,the thesis analyze the reason of auditingprofessional judgment coming out in lengthways ,and use case to analyzethe auditing professional judgment standards. 4, The thesis put forward the measures to improve the quality ofauditing professional judgme...