The Research On The Issue Of Audit Professional Judgment

In the process of auditing,the CPA has the effect on the application of the audit professional judgment and gradually becomes the new focus of the industry.In the audit,the audit occupation judgment is not only an important index to measure the auditor's professional competence,but also a key part of the entire audit process,has the important position can not be replaced.In fact,the whole audit business is also composed of a number of auditors with a high level of professional judgment of the behavior of the process.A certified public accountant and audit of the actual situation of the project is often unequal information.In addition,with the increasing competition among the various firms,auditors issued an accurate and reasonable audit opinion on the economic activities related to the operation of the firm's risk and survival.For the preparation and publication of relevant norms in the industry,also need to have a certain level of professional judgment to complete the CPA.In order to develop the audit business as soon as possible,and the more the better,the professional judgment ability of the employees must be strengthened.However,the research and understanding of audit professional judgment in China is still in its infancy.Therefore,audit professional judgment needs to be studied deeply.In this paper,the example is that Reanda certified public accountants to audit failure case of CCID media.Based on the analysis of the problems existing in the current audit professional judgment,the paper puts forward the corresponding countermeasures.For the internal factors,the external factors such as the firm and the public,and so on,the author puts forward some reasonable suggestions.So as to promote the public's attention to the audit professional judgment,and open up a new way for the audit work.