Performance Evaluation Of Certified Public Accountants Professional Judgment

There are only more than twenty years course for our country's Certified Public Accountant (we call briefly it as CPA in the paper) trade from establishing the first accounting firm in Shanghai. But it plays an important role in Chinese economic development history during the short course. It does well the mission of a good economic police. But with the development of our country's market economic, the challenge that CPA trade faces is greater and greater. What need be solved urgently is how to improve CPA's professional judgment ability among them. Only improving CPA's professional judgment ability, the audit risk can be reduced fundamentally, thus realize audit goal and improve the quality of audit. This paper is exactly under the great background, launches the research of CPA's professional judgment. The research thinking of this paper is on the basis of analyzing current situation of CPA's professional judgment at first, further investigate the influence factor of CPA's professional judgment, classifies and thinning again the existing influence factor makes it more suitable for the evaluation index. Performance appraisal index system of CPA's professional judgment is then structured and the multistage fuzzy comprehensive appraisal model is used to appraise it. Then performance appraisal of CPA's Professional judgment is expanded, performance management in an all-round way is introduced into the accounting firm for the first time, and set up the concrete operation procedure of performance management. Finally from the aspect of performance management and the influence factor of CPA's professional judgment uses the result of performance appraisal of CPA's professional judgment, then realize really the purpose of performance appraise of improving CPA's professional judgment ability. The research characteristic of this paper behaves in three aspects mainly. First, the concept of CPA's professional judgment has been analyzed thoroughly while introducing the basic theory, from judgment to professional judgment to CPA's professional judgment, goes forward one by one, offers a kind of new way for understanding better the intension CPA's professional judgment. Second, while studying the influence factor of CPA's professional judgment, classify and thinning again various kinds of influence factors with combining the existing research view of theory circle. Third, performance management is leaded to the accounting firm for the first time at theoretical research, thus the application of the result of performance appraisal of CPA's professional judgment is even more.