An Exploration Of The Influence Of Auditor Characteristics On The Judgment Of Auditing Profession

In recent years,financial fraud has emerged one after another,which has seriously affected the healthy and stable development of China’s securities market.To this end,in 2021,the General Office of the State Council issued the Opinions on Further Standardizing the Order of Financial Auditing and Promoting the Healthy Development of the Certified Public Accountants Industry,and the China Institute of Certified Public Accountants also issued the Industry Development Plan for Certified Public Accountants for 2021-2025,which clearly proposed to improve the level of professional judgment and audit quality.At present,more and more enterprises apply personality characteristics theory and tools to talent selection,management and training.Exploring the correlation between auditor’s characteristics and professional judgment will help accounting firms better develop and manage talents,increase the return on human capital investment,improve the level of audit professional judgment,improve audit quality,and enhance the competitiveness of accounting firms.This study first collates relevant literature,combs domestic and foreign research on audit professional judgment and auditor characteristics,and carries out comparative analysis and comments.On this basis,combined with the Big Five personality theory and information processing theory,this paper focuses on exploring the relationship between the personality characteristics in the auditor’s characteristics and the audit professional judgment,and analyzes the possible impact of personality characteristics on the audit professional judgment in the specific process of the audit professional judgment from the auditor’s subjective perspective.At the same time,combined with the audit failure cases of X Certified Public Accountants,summarize the subjective causes of audit failure and analyze the possible relationship with personality characteristics.Next,set up a questionnaire according to the Big Five Personality Scale to measure and analyze the auditors of X Certified Public Accountants,make descriptive statistics on the collected data to explain the overall situation and main trends of the study sample,use reliability and validity to test the effectiveness of this study,and measure the close degree of the auditors’ personality characteristics and audit professional judgment through correlation analysis,Apply regression analysis to further explore and verify the impact of auditor’s characteristics on audit professional judgment.Finally,draw the conclusion of this study,and put forward targeted suggestions on improving the level of audit professional judgment from the three levels of the country,the firm and the auditor.The study found that the significant level of openness,neuroticism,extraversion,pleasant and conscientious personality characteristics and audit professional judgment was less than 0.05,and the correlation coefficients were 0.366,-0.220,0.370,-0.244 and 0.544,respectively,showing a relatively obvious correlation.The following conclusions can be drawn.First,there is a significant positive correlation between auditors with openness,extraversion and conscientiousness and the level of audit professional judgment.Secondly,the positive correlation between auditors with conscientious personality and audit professional judgment is the most significant.Thirdly,there is a negative correlation between auditors with neurotic and pleasant characteristics and audit professional judgment.