审计师偏好、审计咨询关系与审计谈判判断

发布时间：2018-06-27 21:54

本文选题：审计师偏好 + 审计咨询　；参考：《南开大学》2012年博士论文

【摘要】：审计谈判是审计师与客户解决存在争议会计问题的主要方式，而且经常发生，它是财务报表审计的重要环节，审计谈判的结果将反映在财务报表中，因而，审计谈判对审计质量和财务报表质量产生重要影响。审计师偏好和审计咨询关系是审计谈判中的两种重要背景因素，它们可能对审计师的谈判判断产生影响，进而影响审计质量。本文以心理学的各种理论为基础，采用实验研究方法检验了审计师偏好和审计咨询关系对审计师谈判判断的影响。本文共分六章。第一章为引言；第二章为文献综述，分别回顾了已有的审计谈判研究和审计判断中的咨询方面的文献并进行了评论；第三章在对审计师偏好及形成和社会交往中的人际关系分别进行介绍的基础上，运用动机推理及偏好影响信息处理、情感作为信息、情感启发法以及关系引发信任等心理学理论分析审计师偏好和审计咨询关系对审计谈判判断的影响并提出相关假设；第四章对本文研究采用的实验方法和具体设计进行了介绍；第五章在进行被试分析和操控检验的基础上，对实验获得的数据进行统计分析，检验本文提出的研究假设；第六章为本文的结论，对本文的研究结论进行总结，并讨论局限性和未来研究方向。本文得出的主要研究结论包括： 1．理论分析表明，具有客户导向偏好的审计师运用最能实现满足客户需求的信念和策略处理信息，怀疑与偏好不一致的审计证据，从而使审计师的偏好影响他们的谈判判断；同时，审计咨询关系伴随的情感因素能够成为一种影响审计师决策的信息，在审计咨询涉及的建议采纳这种复杂决策中容易采用情感启发法进行判断，审计咨询关系与信任密切相关，这使得审计咨询关系能够影响审计师所做的谈判判断；而且，审计咨询关系对审计谈判判断的影响取决于审计师的偏好。 2．实验结果表明，审计师偏好影响审计师对争议事项所做的谈判判断。相对于客户导向偏好的审计师，客观导向偏好的审计师确定的最终计提存货减值准备金额和最小可接受存货减值准备金额更高，确定的最终计提存货减值准备金额与建议更为接近，，发生的立场改变金额更小。 3．实验结果表明，审计咨询关系影响审计师所做的谈判判断。相对于审计咨询关系一般的情况，审计咨询关系密切时审计师确定的最终计提存货减值准备金额和最小可接受存货减值准备金额更高，确定的最终计提存货减值准备金额与建议更为接近，而审计咨询关系对审计师的立场改变金额并未产生显著影响。 4．实验结果表明，在审计师偏好为客户导向的情况下，审计咨询关系密切时，能够提高审计师对同事建议的接受程度并影响到他们所做的谈判判断，也即，审计师确定的最终计提存货减值准备金额与建议更为接近，确定的最终计提存货减值准备金额和最小可接受存货减值金额更高。然而，审计师偏好和审计咨询关系并未对审计师的立场改变金额产生显著的共同影响。
[Abstract]:Audit negotiation is the main way of auditor and customer to solve the problem of dispute accounting . It is an important part of financial statement audit . The result of audit negotiation is reflected in the financial statements . Therefore , the audit negotiation has important influence on the quality of audit and the quality of financial statements . The auditor ' s preference and audit advisory relation are two important background factors in the audit negotiation .

This article is divided into six chapters . The first chapter is introduction ;
The second chapter reviews the literature review and comments on the related aspects of audit negotiation research and audit judgement , respectively .
The third chapter analyzes the influence of auditor ' s preference and the audit consulting relationship on the judgment of the audit negotiation based on the introduction of the relationship between the auditor ' s preference and the formation of the auditor and the relationship between the formation and social intercourse , and puts forward the relevant assumptions about the influence of auditor ' s preference and the audit consulting relationship on the judgment of the audit negotiation .
The fourth chapter introduces the experimental method and concrete design used in this paper .
In the fifth chapter , on the basis of carrying out the test analysis and the control test , the data obtained from the experiment are analyzed and analyzed , and the research assumptions proposed in this paper are tested ;
In the sixth chapter , the conclusions of this paper are summarized , and the limitations and future research directions are discussed .

The main conclusions are as follows :

1 . Theoretical analysis shows that auditors with customer - oriented preferences can use the belief and strategy processing information most able to meet the needs of customers , and doubt the audit evidence which is inconsistent with preference , so that the auditor ' s preference affects their negotiation judgement ;
At the same time , the emotional factors accompanying the audit consultation can become a kind of information that affects the auditor ' s decision - making , and it is easy to use the emotion heuristic method in the suggestion adopted by the audit consultation , so that the audit consultation relationship is closely related to trust , which makes the audit consultation relation able to influence the negotiation judgement of the auditor ;
Moreover , the impact of the audit advisory relationship on the audit negotiation depends on the auditor ' s preference .

2 . The results of the experiment show that the auditor ' s preference affects the auditor ' s judgment on the negotiation of the dispute . Compared with the auditor of the customer ' s guiding preference , the auditor determined by the objective guide preference , the final calculated inventory depreciation reserve amount and the minimum acceptable inventory depreciation reserve amount are higher , and the final withdrawn inventory depreciation reserve amount determined is more close to the proposal , and the position change amount is smaller .

3 . The experimental results show that the audit advisory relation affects the negotiation judgement made by the auditor . Compared with the general situation of the audit advisory relationship , the auditor determines that the depreciation reserve amount and the minimum acceptable inventory depreciation reserve amount are higher than that of the minimum acceptable inventory depreciation reserves , and the final withdrawn inventory impairment provision amount is more closely related to the recommendation , and the audit advisory relationship does not have a significant impact on the auditor ' s position change amount .

4 . The results of the experiment show that , in the case of the auditor ' s preference for customer guidance , the auditor ' s acceptance degree to the colleague ' s recommendation can be improved and the negotiation judgment is affected . That is , the final accrual inventory depreciation reserve amount determined by the auditor is more close to the recommendation , and the final calculated inventory depreciation reserves and the minimum acceptable inventory depreciation amount are higher . However , the auditor ' s preference and the audit advisory relationship do not have a significant common impact on the auditor ' s position change amount .
【学位授予单位】：南开大学
【学位级别】：博士
【学位授予年份】：2012
【分类号】：F239.2

【参考文献】