CPA professional judgment and its influencing factors
ABSTRACT
The CPA professional judgment in modern auditing plays a leading role, whether the internal control, or the design and selection, evaluation results of sampling, until the auditing opinions and decisions, all types of the CPA professional judgment. The quality of accounting information is the premise and foundation of the capital market ,which it can operate effectively and normal, but the Certified public accountants are the reasonable assurance about high quality of accounting information, their opinions are reliable results, whether the accounting information is dependable ,Right auditing opinions are from the CPA correct professional judgment, in recent years, with the audit risk increases, the auditing opinions of certified public accountants quality has become the focus of attention, then, the audit judgment also cause the auditing theoretician’s concern, and has appeared in some related research, this paper analyzed the CPA professional judgment and its influencing factors, to improve the level of CPA professional judgment is one of the most important ways to reduce the audit risk and realizing the audit goal , a key factor in the success or failure of audit.