A Study On The Influencing Factors Of Auditing Judgment Of Certified Public Accountants

Auditing is a human activity. We continually review and accumulate experience in practice. Overtime, the audit gradually formed an industry. Accordingly, the industry has its own rules of the gameand unique moral requirements. Auditing is a need for certified public accountants to use professionalknowledge, professional judgment and environmental conditions such as elements to complete thework plan, to realize the objective of audit activities. Among them, the professional judgment is animportant factor of affecting the audit work, meanwhile, the audit professional judgment is the core ofthe audit work. CPAs’ professional judgment will inevitably influence the audit quality, which affectspersonal reputation of CPAs, and even affect the development of the auditing profession. So, auditprofessional judgment is a content that need more attention by certified public accountants and auditingindustry. Audit judgment is affected by many factors. If these factors are classified, the volume can beroughly divided into external factors and internal factors. Among them, the external factor isinstitutional factor which is the most representative, and the internal factors, the most representative isthe behavior of certified public accountants. From two angles of system and the behavior to study thequality of certified public accountants’ audit judgment has strong pertinence and representation.Choose this study from the aspects of institution and behavior of certified public accountants auditjudgment quality influence factors were analyzed, and it’s weakness in previous studies. This researchtrain of thought from the related system of auditing profession, and then extended to the certified publicaccountants’ impact on auditing professional judgment, and then analyzes the relationship between theinfluencing factors, so that more conducive to deepen understanding of institution and behavior factorsand less that in previous studies.Multiple perspectives analysis of factors influencing the audit judgment is very necessary.Multiple perspectives analysis on the influence factors of audit judgment quality are searching for waysto improve the audit judgment. In general, the way to improve the certified public accountants auditjudgment have two aspects, namely, from institution level and behavior, specific to policy making,public accounting firms internal quality control, the auditor’s behavior standards, etc. Only to havedeeper understanding, institution and behavior can truly find ways to improve the audit judgment.Meanwhile, CPA should pay attention to the sustainable development of individual. Certified publicaccountants should follow the rules of the industry and maintaining industry image and professionalstatus. From institution and behavior implementation audit industry booming, this is the blessing of theindustry, the blessing of society.