基于价值观建构的审计师职业怀疑形成机制研究——对会计师事务所审计师的调查

发布时间：2018-06-12 01:53

本文选题：审计师 + 职业怀疑　；参考：《兰州大学学报(社会科学版)》2017年02期

【摘要】：职业怀疑是审计师综合素质中不可或缺的部分,对于保证审计质量具有重要意义。首先论述了职业怀疑的态度属性,认为职业怀疑是审计师执行审计任务时应当保持的一种态度,而价值观则是这种态度的核心。进而,基于价值观建构提出了审计师职业怀疑形成机制模型,从选择机制、领导机制、约束机制和干扰机制四个方面诠释了审计师职业怀疑的形成机制。再次,以407位会计师事务所的审计师为调查对象,针对模型中不同机制涵盖的因素如何影响职业怀疑开展了调查研究,并进行了数据分析和影响因素排序。最后,以调查分析结果为基础,从价值观建构的角度给出了改进审计师职业怀疑的建议。
[Abstract]:Professional doubt is an indispensable part of auditor's comprehensive quality, and it is of great significance to ensure audit quality. Firstly, this paper discusses the attitude attribute of professional doubt, and thinks that professional doubt is an attitude that auditors should maintain when performing audit tasks, and values are the core of this attitude. Furthermore, based on the construction of values, this paper puts forward the formation mechanism model of auditor's professional doubt, and explains the formation mechanism of auditor's professional doubt from four aspects: selection mechanism, leadership mechanism, restraint mechanism and interference mechanism. Thirdly, 407 auditors of accounting firms were investigated to investigate how the factors covered by different mechanisms in the model affect professional suspicion, and the data analysis and the ranking of influencing factors were carried out. Finally, based on the results of investigation and analysis, some suggestions on how to improve auditor's professional suspicion are given from the perspective of value construction.
【作者单位】：兰州大学管理学院;
【分类号】：F239.0

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