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1、审计风险,以确定研究性的角度看问题外文翻译 外文翻译Risk-based audit to determine research-oriented perspective Abstract: In modern risk-based audit model widely used, to determine the ability of the auditing profession has put forward higher requirements. In the risk-based model framework, discusses the importance and the q
2、uality of the audit to determine the impact, and finally put forward proposals to improve the quality of the audit to determine Key words: modern risk-based; audit judgments; quality; importance; influencing factors; to improve the audit requirements of modern risk-based audit staff in the unit audi
3、ted the basic conditions and internal control fully understand and take me, based on the judge to identify high-risk The audit areas to focus audit resources on the appropriate substantive procedures to reduce audit risk to an acceptable level, to improve audit efficiency and reduce audit costsAudit
4、 to determine, also known as the audit job to judge, is a modern risk-based audit of an important component part of the auditors face an uncertain circumstances, the use of their own to master the professional knowledge and practical experience, in the framework of the existing occupational standard
5、s to make the analysis, estimation, selection and An audit to determine the importance of 1 Audit to determine the quality of a direct impact on audit quality. Throughout the audit to determine the audit plan, implement and report on the entire process. Whether the audit planning, sample design and
6、selection, or the audit assessment of the risks, the importance of the level of assessment, which requires the auditors professional judgment. The auditors to determine their ability to determine whether the evidence of the audit to obtain sufficient appropriate audit opinion directly affects the re
7、lease, affecting the quality of the audit 2 occupational norms and constraints play the role of the guiding principles. Certified Public Accountants Auditing Standards and other professional norms is only the auditors professional judgments to provide a guidance, constraints, supporting the decision
8、-making framework. Knowledge economy, information networks, global economic integration, making the audit environment has undergone tremendous changes, the audit staff to make use of professional knowledge and flexibility to determine, analyze, and solve new problems, which makes the audit to determ
9、ine the importance of becoming increasingly prominent 3 The quality of accounting information is not high. World economic integration brought about by complex economic environment in which business transactions of the recognition and measurement methods have a greater choice of space. At the same ti
10、me, enterprises to achieve market, a variety of purposes such as insurance cards, accounting fraud and earnings manipulation is relatively common, making quality of accounting information is not high. This increases the difficulty of judging the audit in order to ensure the orderly development of se
11、curities markets and the reduction of audit risk, audit to determine the importance of even more 2 audit to determine the factors affecting the quality of the audit of the main dimensions of 2.1 a Audit OfficerZhang Jixun, et al 2021 to determine consensus, stability and self-insight as a measure of
12、 the quality of the audit to determine, through experimental study found that, in general, the task of internal control risk assessment, there is a consensus experience significantly higher than those without experience; In the high-level task analysis program risk assessment, there is experience si
13、gnificantly higher than the consensus and the stability of a lack of experience 2 Expert effectInto the knowledge-based economy after the auditors expertise has been unable to meet the needs of accounting firms began to focus on specific areas of industry experts to the training and reference. Not o
14、nly do they have a deep professional theoretical knowledge, also has a higher overall quality, can use a wide range of knowledge audit to determine, effectively improve the quality of audit judgments 3 The anchoring effectYang Zeng, Zhang Jixun 2007 use experimental methods to the anchoring effect t
15、ests found in the audit of Chinas certified public accountants to determine the use of the anchoring and adjustment heuristic, check the previous years audit working papers will help to improve the quality of audit judgments 4 framing effectsYang Xiaolei et al 2021 proposed the existence of audit ju
16、dgments and decision-making framework of the effects of presentation of financial data in different ways to change auditors more accurate. Therefore, the adverse effects of the framework will reduce the quality of audit judgments 2.2 Audit object level 1 The basic conditions of the audited entity and the environmentModern risk-based audit model, the audit staff need to fully understand the basic situation of the audited entit
