组织治理状况、制度审计和审计效率效果:理论框架和例证分析

发布时间：2018-05-09 16:13

本文选题：行为审计 + 交易审计路径　；参考：《会计之友》2017年24期

【摘要】：广义行为审计的最终目标是抑制缺陷行为,有两个审计路径,一是直接对具体行为进行审计,称为交易审计路径;二是对约束具体行为的制度进行审计,称为制度审计路径。不同审计路径下的审计效率效果受到被审计单位组织治理状况的影响,当组织治理有效性较低时,采用交易审计路径或制度审计路径的审计效率无显著差异;当组织治理有效性较高时,采用制度审计路径的审计效率高于交易审计路径的审计效率。在审计效率既定的前提下,当组织治理有效性较低时,交易审计的审计效果可能好于制度审计路径;而当组织治理有效性较高时,不同审计路径的审计效果可能无显著差异。被审计单位组织治理状况影响制度审计路径的效率和效果。
[Abstract]:The ultimate goal of the generalized behavior audit is to restrain the defective behavior, there are two audit paths, one is to audit the concrete behavior directly, the other is to audit the system that constrains the concrete behavior, which is called the system audit path. The effectiveness of audit efficiency under different audit paths is affected by the organization governance of the audited units. When the effectiveness of organizational governance is low, there is no significant difference in audit efficiency using transaction audit path or institutional audit path. When the efficiency of organizational governance is high, the audit efficiency of institutional audit path is higher than that of transaction audit path. Under the premise of established audit efficiency, when the effectiveness of organizational governance is low, the audit effect of transaction audit may be better than that of institutional audit path, but when the effectiveness of organizational governance is high, the audit effect of different audit paths may not be significantly different. The organizational governance of the audited unit affects the efficiency and effectiveness of the institutional audit path.
【作者单位】：南京审计大学审计科学研究院;
【基金】：全国会计科研课题重点项目(2015KJA019) 江苏高校优势学科二期项目“现代审计科学”
【分类号】：F239.4

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