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Professional Judgment of Auditing 、 Going-concern Uncertainties and the Test of Theirs’ Judgmental Quality

Author: SuYanChun
Tutor: LinZhongGao;ZhangTieSheng
School: Anhui University of
Course: Accounting
Keywords: Audit professional judgment Going concern uncertainty The quality of professional judgment Empirical research
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 91
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Fulfill its duties as a certified public accountant, audit opinion on the listed company's financial report published in the quality of the information forensics has become an important basis for the enterprise stakeholders to make decisions, and audit opinion as an independent listed company and the interests of stakeholders. \third person \Therefore, the views types of audit reports of listed companies for the interests of the various aspects of corporate stakeholders attach great importance and can have an important impact on their decision-making behavior. Correct audit opinion from the Institute of Certified Public Accountants of professional judgment, the audit opinion of the Institute of Certified Public Accountants is actually registered accountants on accounting information is reliable given a judgment result, the level of CPA Professional judgment will directly affect the audit opinion quality, but the ability to judge the level has been the impact of the continued viability of the listed company. The provisions of Article IV of the Chinese Institute of Certified Public Accountants Auditing Standards No. 1324 - continuing operations, in the planning and implementation of audit procedures, as well as evaluating its results, the CPA should consider the management of the appropriateness of the use of the going concern assumption in the preparation of the financial statements. And the going concern assumption is appropriate considerations should be throughout the audit process. In today's increasingly complex economic environment, especially with the outbreak of the financial crisis, resulting in the audited enterprises going concern uncertainty factors gradually increased, a lot of uncertainty there is no historical data or past experience can refer, resulting in the audit of the certified public accountant increased risk. Thus in order to strengthen the Certified Public Accountant the significant uncertainty continued viability professional judgment, the CPA profession to determine quality, our continuing operations between the degree of uncertainty and audit professional judgment. Matters of grave doubts (Substantial Doubt), according to the certainty of the economic and business as well as the impact on the financial statements, the major concerns matters is divided into high, middle and low, and then judged according to the degree of uncertainty of the major concerns matters listed the continued viability of the company, according to certified public accountants audit report of major concerns matters to determine the continued viability of the listed company, and the high degree of uncertainty continuing operations and classified as a class in the continuing operations of the degree of uncertainty low as a class on the continued viability of the uncertainty of the extent of audit professional judgment. In order to more fully verify the conclusions, we have to continue as a going concern low degree of uncertainty and classified as a class in a high degree of uncertainty continuing operations continuing operations between the degree of uncertainty and audit professional judgment as a class the robustness of the test. Concluded, we further analyzed according to Zhang Ling (2000) to establish the financial crisis early warning mean discriminant model to calculate the Z value of listed companies in the subsequent two years, as a the judgment listed company to continue as a going concern based on the mean value in uncertainty the magnitude of the dividing line, is greater than the mean degree of uncertainty in the value of a going concern low or high degree of uncertainty as a going concern, that is, according to the actual situation of the enterprise in the subsequent years of the listed companies on the listing of the company's continued viability of judgment, and verify that the correlation of the continued viability of the judgment of the quality of the auditing profession.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit
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