独立审计行为异化问题及策略研究

发布时间：2018-12-27 12:53

【摘要】： 独立审计实质上是一个经济信息系统,其本质目标就是就被审经济事项向审计利益相关者提供对其决策有用的公正的信息。审计信息是审计行为的结果,审计信息失真是合规审计行为扭曲后发生异化的产物。审计行为异化是指审计行为主体(包括审计机构和审计人员)受外部环境的影响,在扭曲的动机驱动下,对合规审计行为的背离,是在实现自身短期利益最大化的同时损害其他利益相关者的利益。本文沿着独立审计行为异化的内涵——审计行为异化的影响因素——审计行为异化的成本-收益分析——审计行为异化的博弈分析——审计行为异化的综合治理——综合治理的实证检验这一逻辑主线,综合运用舞弊三角理论、信息不对称理论、博弈论和行为治理理论等理论与方法,对独立审计行为异化的有关问题进行了系统研究。首先,界定了独立审计行为的内涵,在此基础上界定了独立审计行为异化的内涵,分析了独立审计行为异化的表现形式和特征,利用舞弊三角理论对独立审计行为异化的影响因素进行分析,构建由利益、压力、机会、借口构成的独立审计行为异化的“实三角”模型;其次,分析审计行为异化的成本收益,分析管理当局和监管环境对异化成本收益的影响,以博弈论作为分析工具,以审计主体的异化行为为主线,分析各因素对审计行为异化的影响;再次,基于行为治理理论、激励理论和约束理论探讨了对独立审计行为异化的综合治理;最后,运用相关数据,通过设立假设、建立模型的实证研究方法对独立审计行为异化的综合治理进行了经验检验。研究审计行为异化的影响因素,对其进行成本——收益及博弈分析,研究其综合治理对策,旨在丰富审计行为理论,指导审计实践,遏制和防范审计实务中的审计行为异化,确保审计信息质量,提高审计资源配置效率。
[Abstract]:In essence, independent audit is an economic information system, whose essential goal is to provide the audit stakeholders with fair and useful information for their decision-making on the subject matter. Audit information is the result of audit behavior, and audit information distortion is the product of dissimilation after compliance audit behavior distortion. Audit behavior alienation refers to the deviation of audit behavior from compliance audit behavior, which is influenced by external environment and driven by distorted motivation. It is to maximize their own short-term interests at the same time to harm the interests of other stakeholders. Along with the connotation of independent audit behavior alienation, the influence factors of audit behavior alienation, the cost-benefit analysis of audit behavior alienation, the game analysis of audit behavior alienation, the comprehensive management of audit behavior alienation The logical thread of the empirical test of comprehensive governance, Based on the theories and methods of fraud triangle theory, information asymmetry theory, game theory and behavior governance theory, this paper makes a systematic study on the dissimilation of independent audit behavior. First of all, it defines the connotation of independent audit behavior, defines the connotation of independent audit behavior alienation, and analyzes the manifestation and characteristics of independent audit behavior alienation. Based on the theory of fraud triangle, this paper analyzes the influence factors of dissimilation of independent audit behavior, and constructs a "real triangle" model of dissimilation of independent audit behavior, which is composed of interests, pressures, opportunities and excuses. Secondly, it analyzes the cost and income of audit behavior alienation, analyzes the influence of management authority and supervision environment on alienation cost and income, takes game theory as the analysis tool, and takes the dissimilation behavior of audit subject as the main line. Analyze the influence of various factors on audit behavior alienation; Thirdly, based on the behavioral governance theory, incentive theory and constraint theory, this paper discusses the comprehensive governance of the alienation of independent audit behavior. Finally, the empirical research method based on the hypothesis and model is used to test the comprehensive management of the alienation of independent audit behavior. This paper studies the influencing factors of audit behavior alienation, analyzes its cost-benefit and game theory, studies its comprehensive management countermeasures, aims at enriching the audit behavior theory, guiding audit practice, curbing and preventing audit behavior alienation in audit practice. Ensure the quality of audit information and improve the efficiency of audit resource allocation.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】