Psychological Application Research In CPA Audit Practice

With the rapid expansion of the CPA auditing industry,the audit risk is increasing,and the auditors' work pressure is increasing.Only the traditional auditing procedures are used to find out the major misstatement and fraud effects.The insiders have improved the auditing effect of the auditors.The need for an audit psychology approach is also growing.In the past,scholars have studied more about the theoretical aspects of auditing psychology,while the research on the practical application of auditing psychology is relatively inadequate.Although in the real work,the auditors agree with the relevant concepts of audit psychology,but there is no practical guidance to guide the practical application.Based on the perspective of auditing psychology,this paper studies the cultivation of auditing psychological quality and the specific application in auditing practical work.It uses analogy analysis method,questionnaire survey method,case study method and judgment reasoning method.The first part of the thesis expounds the research background and significance of audit psychology.From basic psychology,applied psychology,management psychology,accounting psychology to audit psychology,the domestic and foreign literatures are sorted out and refined.The research methods and innovations of this paper.In the second part,the paper elaborates on the theoretical basis of audit psychology and the psychological effects and rules in audit work.In the third part,the thesis explains the needs of psychology in auditing from the aspects of professional judgment,professional suspicion,audit communication and professional psychological quality of CPA,and expounds the specific performance of psychological principles in the auditing process.Through the questionnaire survey,the current situation of audit psychology in the actual use of CPA audit work is analyzed.In the fourth part,the application of audit psychology in the audit work is explained according to the specific case,from the auditing professional psychological quality training and the specific application of psychology at each stage of the audit,and the audit psychology is audited according to the case.The problems in the application at work still have corresponding problems and corresponding solutions.The last part summarizes the full text and puts forward the inadequacies and research prospects of this paper.