قضاوت حرفه اي در حسابرسي و اندازه گيري آن: مفاهيم، نظريه ها و چشم انداز تئوريك

Professional judgment in audit and its measurement: concepts, theories and theoretical perspective

ﻗﻀﺎوت ﺣﺮﻓﻪاي ﻣﻬﺎرﺗﯽ ﮐﻠﯿﺪي در ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاري و ﺣﺴﺎﺑﺮﺳﯽ ﺑﺨﺼﻮص در ﺷﺮاﯾﻂ اﺳﺘﻔﺎده از اﺳﺘﺎﻧﺪاردﻫﺎي ﺣﺴﺎﺑﺪاري ﻣﺒﺘﻨﯽ ﺑﺮ اﺻﻮل اﺳﺖ و اﻓﺮاد ﻓﻌﺎل در ﺣﺮﻓﻪ از ﺟﻤﻠﻪ ﻣﺪﯾﺮان، ﺣﺴﺎﺑﺮﺳﺎن، ﺗﺤﻠﯿﻠﮕﺮان ﻣﺎﻟﯽ، ﺣﺴﺎﺑﺪاران و اﺳﺘﺎﻧﺪاردﮔﺬاران، ﺑﺮ اﺳﺎس ﻗﻀﺎوتﻫﺎ اﻗﺪام ﺑﻪ ﺗﺼﻤﯿﻢﮔﯿﺮيﻫﺎي اﺳﺎﺳﯽ ﻣﯽﻧﻤﺎﯾﻨﺪ. اﻣﺎ اﻧﺠﺎم ﻗﻀﺎوت دﺷﻮار اﺳﺖ و ﺗﻮاﻧﺎﯾﯽ در اﻧﺠﺎم ﻗﻀﺎوﺗﻬﺎي ﺧﻮب ﺳﻨﮓ ﺑﻨﺎي ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاري اﺳﺖ. ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ اﻫﻤﯿﺖ ﻣﻮﺿﻮع ﻗﻀﺎوت در ﺣﺮﻓﻪ ﺣﺴﺎﺑﺪاري و ﺑﻪ وﯾﮋه ﺣﺴﺎﺑﺮﺳﯽ و ﺿﺮورت ﺗﺤﻘﯿﻖ در اﯾﻦ ﺣﻮزه، ﻣﻘﺎﻟﻪ ﺣﺎﺿﺮ ﺗﺠﺰﯾﻪ و ﺗﺤﻠﯿﻠﯽ ﺗﺌﻮرﯾﮏ از ادﺑﯿﺎت ﻗﻀﺎوت ﺣﺮﻓﻪاي در ﺣﺴﺎﺑﺮﺳﯽ و روش اﻧﺪازهﮔﯿﺮي آن اراﺋﻪ ﻣﯽدﻫﺪ و در ﻧﻬﺎﯾﺖ ﭘﯿﺸﻨﻬﺎداﺗﯽ ﺑﺮاي ﺗﺤﻘﯿﻘﺎت آﺗﯽ در ﺣﻮزه ﻗﻀﺎوت ﺣﺮﻓﻪاي در ﺣﺴﺎﺑﺮﺳﯽ اراﺋﻪ ﻣﯽﻧﻤﺎﯾﺪ. ﭘﮋوﻫﺶ ﺣﺎﺿﺮ ﺑﻪ ﻟﺤﺎظ ﻣﺎﻫﯿﺘﯽ اﮐﺘﺸﺎﻓﯽ اﺳﺖ ﮐﻪ ﺑﺮاي اﻧﺠﺎم آن از روش ﮐﯿﻔﯽ ﻓﺮاﺗﺮﮐﯿﺐ1 اﺳﺘﻔﺎده ﺷﺪه اﺳﺖ. ﻣﻄﺎﺑﻖ ﺑﺎ ﺑﺮرﺳﯽ ﺗﺤﻘﯿﻘﺎت اﻧﺠﺎم ﺷﺪه، ﻣﻄﺎﻟﻌﺎت ﺻﻮرت ﮔﺮﻓﺘﻪ در ﺧﺼﻮص ﻗﻀﺎوت، ﻋﻮاﻣﻞ ﺗﻌﯿﯿﻦ ﮐﻨﻨﺪه و اﺛﺮ ﮔﺬار ﺑﺮ ﻗﻀﺎوت را در ﺳﻪ ﺣﻮزه ﺷﺎﻣﻞ ﻣﺘﻐﯿﺮﻫﺎي ﺷﺨﺼﯿﺘﯽ)ﺷﺎﻣﻞ داﻧﺶ، ﺗﺠﺮﺑﻪ،ﭘﺮدازش اﻃﻼﻋﺎت، اﺑﺰارﻫﺎي ﮐﻤﮏ ﺑﻪ ﺗﺼﻤﯿﻢﮔﯿﺮي و ﺑﺎورﻫﺎي ﻗﺒﻠﯽ(، ﻣﺘﻐﯿﺮﻫﺎي ﮐﺎري)ﺷﺎﻣﻞ ﺷﮑﺎ اراﺋﻪ، ﭘﯿﭽﯿﺪﮔﯽ ﮐﺎر و رﯾﺴﮏ( و ﻣﺘﻐﯿﺮﻫﺎي ﻣﺤﯿﻄﯽ)ﺷﺎﻣﻞ ﺣﺎﮐﻤﯿﺖ ﺷﺮﮐﺘﯽ و ﮐﻨﺘﺮل داﺧﻠﯽ، ﻓﺸﺎر زﻣﺎﻧﯽ، ﻓﺮاﯾﻨﺪ ﭘﺮدازش اﻃﻼﻋﺎت ﺑﻪ ﺷﮑﻞ ﮔﺮوﻫﯽ در ﻣﻘﺎﺑﻞ ﭘﺮدازش ﻓﺮدي، ﺣﺴﺎﺑﺪﻫ ﯽ( ﻃﺒﻘﻪﺑﻨﺪي ﻧﻤﻮدﻧﺪ ﮐﻪ ﻫﺮ ﺳﻪ ﺣﻮزه اﺟﺰاي ﺟﺪاﯾﯽ ﻧﺎﭘﺬﯾﺮ از ﻗﻀﺎوت ﻫﺴﺘﻨﺪ و درﻧﻈﺮ ﮔﺮﻓﺘﻦ ﻫﻤﻪ ﻋﻮاﻣﻞ در ﺑﺮرﺳﯽ ﮐﯿﻔﯿﺖ ﻗﻀﺎوت ﺿﺮوري ﻣﯽﺑﺎﺷﺪ

Professional judgement is a key skill in the discipline of accounting and auditing, especially under a principles-based accounting regime and individuals such as managers, auditors, financial analysts, accountants, and standard setters make crucial decisions by rely on judgements. but making a judgement can be difficult and being able to make good judgements is a corn stone of the profession. This paper presents a theoretical analysis of judgement literature and method to measure judgement. Finally, this paper identifies suggestions for future research on judgement. According to the research carried out, the studies on judgment have determined the determinants and effects on judgment in three areas including personality variables (including knowledge, experience, information processing, decision support tools and previous beliefs), task variables (including presentation, complexity of work and risk), and environmental variables (including corporate governance and internal control, time pressure, information processing in the form of group versus individual processing, accountability) classified all three components of inseparable Judging and considering all factors in judging the quality of judgment is essential.