激励因素对审计判断影响的研究综述
发布时间：2018-10-18 14:59
【摘要】：审计判断是影响审计质量的重要因素,自20世纪70年代以来就引起了国外审计理论和实务界的重视,时至今日,审计判断已经成为审计研究的一个重要领域。审计判断是审计人员根据其专业知识和经验,通过识别和比较对审计事项和自身的行为所作的估计、断定或选择(张继勋,2002)。一些研究表明,一些环境因素对审计判断绩效存在着影响,而激励是重要的环境因素之一。Asthon(1988)指出,由于为了对审计判断有更综合的理解,需要考虑审计环境中的激励因素。从心理学的角度讲,激励是指由一定的刺激而激发的人的行为动机,使人有一股内在的动力,朝着所期望的目标前进的心理活动过程。在审计判断环境中的激励可能是直接或者间接的,直接激励涉及到已有的或者潜在的货币利益,或者这种利益发生损失,客户潜在雇佣关系,客户保持等。间接激励是指涉及到一些使审计师很难保持客观性的情境,如审计师与客户有个人、家庭及专业关系。这些因素都可能影响审计师判断。激励因素还可以分为负向激励因素和正向激励因素。本文仅就预期复核意见、诉讼风险两个负向激励因素和经济因素这一正向激励因素对审计判断影响的研究加以梳理。
[Abstract]:Audit judgment is an important factor affecting the quality of audit. Since the 1970s, it has attracted the attention of foreign audit theory and practice. Today, audit judgment has become an important field of audit research. Audit judgment is a judgment or selection made by auditors according to their professional knowledge and experience through the identification and comparison of the audit items and their own behavior (Zhang Jixun 2002). Some studies show that some environmental factors have influence on audit judgment performance, and incentive is one of the important environmental factors,. Asthon (1988) points out that in order to have a more comprehensive understanding of audit judgment, we need to consider the incentive factors in audit environment. From the psychological point of view, motivation is a process of psychological activity that is motivated by certain stimuli and makes people have an internal motive force to advance towards the desired goal. The incentive in the audit judgment environment may be direct or indirect. The direct incentive involves the existing or potential monetary benefits, or the loss of such benefits, the customer's potential employment relationship, customer maintenance, etc. Indirect motivation refers to situations that make it difficult for auditors to maintain objectivity, such as personal, family and professional relationships between auditors and clients. All these factors may affect the auditor's judgment. Incentive factors can also be divided into negative incentives and positive incentives. In this paper, the influence of expectation review opinion, two negative incentive factors of litigation risk and economic factors on audit judgment is studied.
【作者单位】： 南开大学商学院;天津和平区国家税务局;
【分类号】：F239.4
[Abstract]:Audit judgment is an important factor affecting the quality of audit. Since the 1970s, it has attracted the attention of foreign audit theory and practice. Today, audit judgment has become an important field of audit research. Audit judgment is a judgment or selection made by auditors according to their professional knowledge and experience through the identification and comparison of the audit items and their own behavior (Zhang Jixun 2002). Some studies show that some environmental factors have influence on audit judgment performance, and incentive is one of the important environmental factors,. Asthon (1988) points out that in order to have a more comprehensive understanding of audit judgment, we need to consider the incentive factors in audit environment. From the psychological point of view, motivation is a process of psychological activity that is motivated by certain stimuli and makes people have an internal motive force to advance towards the desired goal. The incentive in the audit judgment environment may be direct or indirect. The direct incentive involves the existing or potential monetary benefits, or the loss of such benefits, the customer's potential employment relationship, customer maintenance, etc. Indirect motivation refers to situations that make it difficult for auditors to maintain objectivity, such as personal, family and professional relationships between auditors and clients. All these factors may affect the auditor's judgment. Incentive factors can also be divided into negative incentives and positive incentives. In this paper, the influence of expectation review opinion, two negative incentive factors of litigation risk and economic factors on audit judgment is studied.
【作者单位】： 南开大学商学院;天津和平区国家税务局;
【分类号】：F239.4
【相似文献】
相关期刊论文 前10条
1 李永柱;;审计判断绩效影响因素浅析[J];山东经济战略研究;2005年10期
2 石勇;;我国审计判断的现状及改善审计判断质量的措施[J];中国市场;2006年35期
3 刘清军;试析认知对审计判断绩效的影响[J];商场现代化;2005年21期
4 张继勋;审计判断应遵循九项原则[J];财会通讯(综合版);2003年01期
5 程悦,张继勋;审计判断偏误的形成及其防治[J];中国注册会计师;2004年05期
6 李扬;论导致审计判断失误的主要因素[J];河南商业高等专科学校学报;2004年04期
7 董u&;审计判断绩效的主体因素[J];审计理论与实践;2003年11期
8 张继勋;审计判断:特征、构成要素与环境[J];会计之友;2005年02期
9 魏明海,许晓青;有限理性下的审计判断[J];广东审计;2000年12期
10 赵际U，
本文编号：2279487
本文链接：https://www.wllwen.com/jingjilunwen/sjlw/2279487.html
