责任和审计决策辅助工具对审计判断质量影响的研究

发布时间：2018-03-25 18:14

本文选题：责任　切入点：审计决策辅助工具　出处：《湖南大学》2008年硕士论文

【摘要】： 在近年来的职业审计及学术审计的研究文献中,有很多资料都强调了审计环境对审计判断的重要性和普遍性,而责任和审计决策辅助工具就是影响审计判断的环境因素。虽然审计理论研究和实践都表明责任和审计决策辅助工具能影响审计判断质量,但是,在中国,有关审计判断的研究却很少把这些因素结合进相关的实验设计中。因此,本文研究了审计中的重要的环境因素责任和审计决策辅助工具对审计判断质量的影响。责任的社会权变模型认为,当观众的观点未知时,人们为了获得他人的赞许,不得不采用事先自我批评的程序:采取更复杂、更谨慎和自我批评的思考策略来应对这些压力。我们用实验方法研究了责任压力对审计人员重要性水平判断的影响。我们检验了增加的责任压力是否增加了审计判断的谨慎性、共识性和努力程度。80名审计人员参加了一个被试间设计的实验,该实验包括一个重要性水平判断任务和一个建议调整的重要性水平任务。考虑到实际中计划重要性水平决策辅助工具的普遍使用,我们研究了在不同责任压力下,计划重要性水平决策辅助工具对计划重要性水平判断的影响。最后,我们总结全文的研究结论、理论意义、实践意义及局限性,并提出应该进一步作出改进的方向。实验结果表明:责任和审计决策辅助工具提高了审计判断的质量。这一结论表现在:(1)与那些低责任压力的审计人员相比,高责任压力水平下的审计人员提供了更加谨慎的重要性水平判断,而且判断的共识性程度更高;(2)责任压力的强度与审计人员花费在判断任务上的时间量、解释的长度和考虑的有关影响重要性水平的质的因素的多少正相关;(3)计划重要性水平决策辅助工具的使用影响了责任压力在计划重要性水平判断中的效果。当可以获得计划重要性水平决策辅助工具的时候,这些判断会更加谨慎和有更高程度的共识性。
[Abstract]:In the research literature in recent years the audit and audit of academic occupation, there are a lot of information have emphasized the importance of environment in auditing judgment and universality, accountability and audit decision aids is the audit to determine the impact of environmental factors. Although the audit theory research and practice indicate that accountability and audit decision aids can judge the quality. The effect of audit in China, however, the research on audit judgment is rarely incorporated these factors into the experimental design. Therefore, this paper studied the environmental factors in audit accountability and audit decision tool to judge the quality of the impact of the audit.
That social contingency model of responsibility, when the audience's point of view is unknown, people in order to obtain the approval of others, to the prior self critical program: take a more complex, more cautious and self critical thinking strategies to deal with these pressures. We studied the effects of pressure on the responsibility of auditors to judge the level of importance by the experimental method. We to test whether increased pressure increased responsibility of caution of audit judgment, consensus and effort.80 audit staff participated in a between subjects design of the experiment, the experiment includes a materiality task and a proposal to adjust the level of importance task. Widely used in consideration of the actual planning materiality decision the auxiliary tool, we study in the different responsibility under the pressure effect of planning materiality decision aid plan of materiality. Finally, we summarize the conclusions of the full text, the theoretical significance, the practical significance and the limitations, and put forward that the direction of improvement should be further made.
The experimental results show that accountability and audit decision aids to improve the quality of audit judgment. This conclusion shows: (1) compared with those of low pressure responsibility audit personnel, high responsibility and pressure under the level of auditor provides more conservative materiality judgments, and the judgment of the higher degree of consensus; (2) the strength of responsibility pressure and audit staff spend judgment task on the amount of time to explain the length and consider the influence of many factors of the level of importance of the positive correlation; (3) the use of planning materiality decision aid effect responsibility pressure in the planning materiality judgment. When can get the planning materiality decision aid, the judgment will be more cautious and more high degree of consensus.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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