A Theoretical and Empirical Research on the Auditor's Judgments

本研究有以下两个目的。(1)构建审计判断形成的理论框架及其模型。(2)检验财务审计中适当判断形成模式的现实合理性。研究目的(1)构建了审计判断形成的理论建构模型，并提出了风险导向审计中判断形成的方式，这是注册会计师进行现代财务审计的基本途径。研究目的(2)检验了该模型的有效性。通过对国外审计准则和审计判断准则的详细分析，提炼出审计判断准则，并从最新审计报告的案例中进行归纳和假设。这样就可以对具体的审计判断进行说明。本研究发现的问题如下：*审计判断在审计的各个方面以不同的形式出现，因此在审计判断的认知方面应区别对待。*在审计判断的认知方面，判断是通过三段论的推理过程做出的，信息的收集对应于小前提的收集过程，待证明的命题可以通过这些小前提的归纳推理得到证明。*审计意见的形成是一个综合待证明命题的过程，运用贝叶斯定理可以充分认识到客观性的可能性。*在持续经营审计应该如何发展的问题上，我们可以在重新审视审计职能的基础上提出原有的视角。

This research has following two purposes.(1) Constructing the theoretical framework of audit judgment formation and its model.(2) Inspecting the practical propriety of the proper judgment formation model in a financial audit.As for the research purpose (1) , I constructed the theoretical constructive model of audit judgment formation, and presented the way judgment formation ought to be in the risk oriented audit, which is the basical approach of the modern financial audit by C.P.A.For the research purpose (2) , I examined the effectiveness of the proper model, using the guideline of the audit judgment which I extracted from the detailed analysis of the audit criteria of foreign countries and the criteria of audit judgment, induced and supposed from the cases in the latest auditor's reports. By this, I could present the concrete audit judgment illustratively.The matters founded out in this research are as follows.*The audit judgments appear in the different forms in the various aspects of audit, therefore we should treat them distinctively for the cognitive aspect of audit judgment.*In the cognitive aspect of audit judgment, the judgment is made through inferential process with syllogism, the collecting of information corresponds to the process of collecting the minor premises and the proposition to be proved could be proved by the inductive inference from those minor premises.*The formation of audit opinion is a process of synthesizing the propositions to be proved, and we can fully recognize the possibility of objectivity by the application of Baysian theorem.*On the way the going-concern audit ought to be, we could present the original perspective based on the re-examination of the audit function.