Empirical Study On The Influencing Factors Of Professional Skepticism In Auditing

Currently modality and means of financial fraud on listing company become muchcovert and complex, and lawsuit cases on malpractice of accounting firm and audiorrise up. It is important for audior to maintain rational professional skepticism in thissituation. SFC’s statistics in2010show that in the SFC audit failure penalty case, thelack of professional skepticism ranked audit failure ten reasons, and forensicsinsufficient, which came in first, are the main elements of professional skepticism.Audit skepticism is the foundation of modern auditing theory and practice, but itsconnotation definition, elements mechanisms and measurement framework have notyet obtained a system research of auditing experts and scholars at home and abroad.The basic theory and practical standard on auditing professional skepticism in Chinaneed to be urgently developed. Therefore, the research on auding professionaskepticism has theoretical and practical significance.The main objective of this paper is the analysis of the influence factors ofprofessional skepticism in the auditing process and the relationship between theinfluence factors of professional skepticism and the skepticism effect. This papermainly research work is: define the professional skepticism on the basis of literatureresearch, after summarizing the previous research achievements, builds the model ofthe influence factors of the professional skepticism and puts forward to researchhypothesis from the factors involved in the professional skepticism process. Throughthe questionnaire research, this paper analyzes the sample data using SPSS19.0statistical analysis software and then verifies the fitting degree of the model andresearch hypothesis. Through the research, the main conclusions of this paper are:they has significantly linear relationship between skepticism, audit knowledge,organization culture, interpersonal trust, autonomy and professional skepticismeffect; experience, individual education, and the strength of control environment asmoderating variables effecting on professional skepticism effect produce different effects. Finally based on the research results, this paper proposes the countermeasureswhich promoting the professional skepticism effect.