审计人员谈判绩效的评价及提升策略研究

发布时间：2018-03-18 07:42

本文选题：审计谈判　切入点：谈判绩效　出处：《东北石油大学》2012年硕士论文　论文类型：学位论文

【摘要】：资本市场的快速发展使会计信息质量备受关注。审计是保证会计信息质量的有效手段，审计质量的高低至关重要。而审计质量是审计人员的职业判断和审计人员与客户谈判联合作用的结果。因而，审计谈判成为影响审计质量和资本市场会计信息可信性的重要因素之一，也是审计研究的重要领域。21世纪初，国外学者开始对审计谈判展开研究，经历了审计谈判与审计质量的关系、审计谈判过程和审计谈判影响因素三个阶段。近年来，审计谈判问题引起了我国审计理论界和实务界的重视，尤其是新会计准则的颁布和实施增大了审计职业判断的空间，使审计谈判变得越来越重要。审计人员谈判绩效是审计谈判理论的重要组成部分，是影响审计谈判质量的重要因素。所以，为提高注册会计师的审计谈判质量，研究审计人员谈判绩效的重要性日益凸显。审计谈判理论和绩效评价理论是文章写作的两大理论基础，文章首先从内涵、架构等方面对审计谈判理论进行了阐述，并结合绩效的含义和一般商务谈判绩效的评价标准给出审计谈判绩效的含义，，接着从含义、方法和步骤三个方面阐述了绩效评价理论，为下文审计人员谈判绩效的研究做了理论和方法的铺垫；其次，分析目前我国审计人员谈判绩效的现状，根据审计谈判架构，从审计谈判环境、审计人员个体、审计谈判耦合因素和审计谈判任务四个方面，定性地分析了审计人员谈判绩效的影响因素；再次，在审计人员谈判绩效影响因素的基础上，构建了审计人员谈判绩效评价的指标体系，根据绩效评价理论建立审计人员谈判绩效的评价模型，即先运用模糊综合评价法对审计人员谈判绩效的总体水平作出综合评价，又运用层次分析法对指标层的各个指标进行重要性排序，找出影响审计人员谈判绩效的重要因素，定量评价审计人员的谈判绩效；最后，结合审计人员谈判绩效的影响因素和审计谈判绩效评价模型的评价结果，从改善审计谈判环境、提高审计人员综合素质、协调审计谈判双方关系以及选择审计谈判任务四方面制定提升审计人员谈判绩效的策略。
[Abstract]:With the rapid development of capital market, the quality of accounting information has attracted much attention. Audit is an effective means to guarantee the quality of accounting information. The audit quality is the result of the auditor's professional judgment and the joint action of the auditor and the client. Audit negotiation has become one of the important factors that affect the quality of audit and the credibility of accounting information in capital market. It is also an important field of audit research. At the beginning of the 21st century, foreign scholars began to study the audit negotiation. It has experienced three stages: the relationship between audit negotiation and audit quality, the process of audit negotiation and the influencing factors of audit negotiation. In recent years, the issue of audit negotiation has attracted the attention of the audit theorists and practitioners in our country. Especially, the promulgation and implementation of the new accounting standards increase the space of audit professional judgment and make audit negotiation become more and more important, and the performance of audit negotiation is an important part of audit negotiation theory. Therefore, in order to improve the audit negotiation quality of CPA, the importance of researching auditor's negotiation performance is becoming more and more important. The theory of audit negotiation and the theory of performance evaluation are the two theoretical bases for the writing of the article. Firstly, the article expounds the theory of audit negotiation from the aspects of connotation, structure, etc. Combined with the meaning of performance and the evaluation standard of general business negotiation performance, this paper gives the meaning of audit negotiation performance, and then expounds the theory of performance evaluation from three aspects: meaning, method and steps. It paves the way for the following research of the auditor's negotiation performance; secondly, analyzes the present situation of the auditor's negotiation performance in our country, according to the audit negotiation structure, from the audit negotiation environment, the auditor individual, The coupling factors of audit negotiation and the task of audit negotiation are analyzed qualitatively. Thirdly, on the basis of influencing factors of auditor's negotiation performance, The index system of auditor negotiation performance evaluation is constructed, and the evaluation model of auditor negotiation performance is established according to the performance evaluation theory, that is to say, the overall level of auditor negotiation performance is evaluated comprehensively by using fuzzy comprehensive evaluation method. Using AHP to rank the importance of each index layer, find out the important factors that affect the performance of the auditor negotiations, and quantitatively evaluate the negotiation performance of the auditor. Combining with the influencing factors of the auditor's negotiation performance and the evaluation result of the audit negotiation performance evaluation model, this paper improves the audit negotiation environment and the comprehensive quality of the auditor. Coordinate the relationship between the two sides of the audit negotiation and select the four aspects of the audit negotiation task to formulate strategies to improve the performance of the audit negotiation.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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