我国审计期望差距的构成要素及缩小对策之研究

发布时间：2018-01-31 13:09

本文关键词： 审计期望差距公众利益认知差距　出处：《浙江工商大学》2013年硕士论文　论文类型：学位论文

【摘要】：审计行业因公众对查错揭弊的期望而产生,并根据公众期望的提高而不断发展。但在行业发展过程中,职业界并未与公众形成良好的互动关系,甚至在一定的历史时期试图通过回避查错揭弊的基本职责来减少自身所承担的责任,这使得审计期望差距的客观存在。另外,由于经济环境日趋复杂,使得审计服务的有效供给不足,而公众的审计需求却日益旺盛,这也使得审计期望差距必然存在。在复杂多变的审计环境中,社会公众对审计产生了更高的期望,职业界也因此面临着诸多挑战,职业界也通过不断改变自身以协调职业界与社会公众之间的关系。也正是由于社会公众对审计提出更多更高的期望,也从侧面彰显了审计行业的价值,并促使审计在理论与实务中进一步完善,双方之间这种互动,对于缩小审计期望差距具有重大意义。回顾我国审计行业的发展历程,可以发现存在很多问题,主要表现职业道德整体水平相对较低和专业胜任能力不足两个方面。这些问题在我国不完善的资本市场中显得更加严峻,审计行业也因此面临信任危机。可以预见,随着公众利益保护制度的逐步完善,审计期望差距将会由隐性表现为显性,社会公众表达不满的方式也将会更加激烈,如大规模地针对审计师的诉讼等。本文在借鉴以往学者对审计期望差距的研究基础之上,结合我国的实际情况,分析了我国审计期望差距的构成要素的特殊性,并据此提出一些缩小我国审计期望差距的针对性对策。本文在第一部分通过对审计期望差距的现实背景和研究意义进行分析,提出了本文的研究框架。第二部分对相关理论和国内外文献进行回顾,对审计期望差距的形成原因、构成要素及缩小对策有了一个较为全面的认知。第三部分能过对审计模式历史发展过程进行回顾,指出审计职业界对查错揭弊责任的回避是导致审计期望差距形成的根源。第四部分对审计期望差距的构成要素进行分类,对审计期望差距的内涵有了全而的认识。其中主要包括准则偏差,质量偏差和认知偏差。准则偏差主要以分析准则制定时制度环境的影响,审计准则的制定过程还有审计准则的具体实施监管对准则偏差的影响为内容,本文认为质量偏差在我国主要表现为审计师职业道德不高和专业胜任能力不强。认知偏差主要为社会公众对审计的不合理期望,主要以分析叙述谬误、存活者偏差、消防站效应及自我服务偏见等社会心理学因素如何通过社会舆论对社会公众的认知的影响为内容。第五部分针对第四部分中存在的问题,就缩小审计期望差距提出了一些对策。
[Abstract]:The auditing industry arises from the expectation of the public to uncover the malpractice, and develops continuously according to the improvement of the public expectation. However, in the process of the development of the industry, the profession does not form a good interaction with the public. Even in a certain historical period to try to avoid the basic responsibility of false detection to reduce their own responsibility, which makes the objective existence of audit expectations gap. In addition, due to the increasingly complex economic environment. It makes the effective supply of audit service insufficient, but the public audit demand is increasingly strong, which also makes the audit expectation gap must exist. In the complex and changeable audit environment, the public has higher expectations on audit, and the profession is facing many challenges. By constantly changing itself to coordinate the relationship between the profession and the public, it is precisely because the public put forward more and higher expectations of the audit, but also from the side of the value of the audit industry. The interaction between the two sides is of great significance to narrow the gap of audit expectation. Looking back on the development of audit industry in China, we can find that there are many problems. The main performance of the overall level of professional ethics is relatively low and professional competence is insufficient. These problems are more severe in the imperfect capital market of our country. As a result, the audit industry is facing a crisis of trust. It can be predicted that with the gradual improvement of the public interest protection system, the gap of audit expectations will become apparent from recessive. Public discontent will also become more intense, such as mass litigation against auditors. Based on the previous scholars' research on the audit expectation gap and the actual situation of our country, this paper analyzes the particularity of the constituent elements of the audit expectation gap in our country. The first part of this paper analyzes the realistic background and significance of the audit expectation gap. The second part reviews the relevant theories and domestic and foreign literature, and analyzes the causes of the audit expectation gap. The third part can review the historical development process of audit mode. The author points out that the avoidance of the responsibility to uncover the malpractice in the auditing profession is the root cause of the formation of the expectation gap of audit. Part 4th classifies the constituent elements of the gap in the expectation of audit. There is a complete understanding of the connotation of audit expectation gap, which mainly includes standard deviation, quality deviation and cognitive deviation. Standard deviation is mainly to analyze the impact of the institutional environment when the standard is established. The process of establishing auditing standards also includes the influence of the implementation of audit standards on the deviation of standards. This article thinks that the quality deviation in our country mainly manifests in the auditor professional ethics is not high and the professional competence is not strong, the cognitive deviation mainly is the public unreasonable expectation to the audit, mainly by the analysis narration fallacy. How social psychological factors, such as survivor bias, fire station effect and self-service bias, influence the cognition of the public through public opinion. Part 5th focuses on the problems in part 4th. This paper puts forward some countermeasures to narrow the gap of audit expectation.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.22

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