审计谈判研究综述

发布时间：2018-02-23 02:02

本文关键词： 审计谈判审计谈判模型审计判断影响因素　出处：《审计研究》2010年04期 　论文类型：期刊论文

【摘要】：审计谈判是审计研究的一个重要领域,已经成为国内外审计理论和实务界广泛关注的热点问题。本文在讨论了审计谈判的特殊性和审计谈判模型的基础上,从审计谈判对审计质量的影响、审计谈判的总体状况、审计谈判的影响因素三个方面梳理了国外的审计谈判研究成果,最后讨论了我国审计谈判研究的可能方向。
[Abstract]:Audit negotiation is an important field of audit research, which has become a hot issue in the field of audit theory and practice at home and abroad. This paper discusses the particularity of audit negotiation and the model of audit negotiation. From three aspects: the influence of audit negotiation on audit quality, the overall situation of audit negotiation, and the influencing factors of audit negotiation, this paper combs the research results of foreign audit negotiation, and finally discusses the possible direction of research on audit negotiation in China.
【作者单位】：兰州大学管理学院;南开大学商学院;
【基金】：国家自然科学基金项目(70972087)的资助
【分类号】：F239.4

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