本文關(guān)鍵詞： 審計(jì) 行為 審計(jì)行為　出處：《西南交通大學(xué)》2006年博士論文　論文類(lèi)型：學(xué)位論文

【摘要】：近來(lái)上市公司舞弊案件和民間審計(jì)失敗案件不斷曝光，如國(guó)內(nèi)的銀光廈、國(guó)外的安然公司、施樂(lè)公司等，再次引發(fā)資本市場(chǎng)的恐慌和公眾的強(qiáng)烈不滿(mǎn)，國(guó)際5大會(huì)計(jì)師事務(wù)所之一的安達(dá)信和國(guó)內(nèi)中天勤會(huì)計(jì)師事務(wù)所也因不良審計(jì)行為而倒閉，民間審計(jì)面臨著嚴(yán)峻的信用甚至生存危機(jī)。審計(jì)行為從沒(méi)有象現(xiàn)在這樣受到國(guó)內(nèi)外的一致關(guān)注，并成為全球范圍內(nèi)亟待解決的問(wèn)題。 本文在西方審計(jì)行為理論研究的影響和啟發(fā)下，試圖借鑒行為科學(xué)、心理學(xué)、社會(huì)學(xué)、管理學(xué)、組織行為學(xué)等相關(guān)學(xué)科內(nèi)容以及現(xiàn)有的審計(jì)理論研究成果，探索我國(guó)審計(jì)行為模式，并對(duì)審計(jì)行為規(guī)范、審計(jì)行為優(yōu)化進(jìn)行系統(tǒng)地研究，主要包括以下內(nèi)容： (1) 介紹了論文研究的背景、理論意義和現(xiàn)實(shí)意義，并在綜述國(guó)內(nèi)外審計(jì)行為研究現(xiàn)狀的基礎(chǔ)上，提出了論文研究的方法、研究的主要命題以及框架結(jié)構(gòu)。 (2) 通過(guò)對(duì)審計(jì)行為目標(biāo)與審計(jì)目標(biāo)概念的辨析，揭示了導(dǎo)引審計(jì)行為方向的關(guān)鍵因素是審計(jì)行為目標(biāo)而非審計(jì)目標(biāo)，并導(dǎo)出了涵蓋審計(jì)目標(biāo)、審計(jì)環(huán)境和審計(jì)行為動(dòng)機(jī)三要素的審計(jì)行為目標(biāo)函數(shù)。 (3) 在對(duì)審計(jì)行為目標(biāo)函數(shù)變量進(jìn)行全面分析的基礎(chǔ)上導(dǎo)出審計(jì)行為模式。首先以人性假設(shè)理論為基礎(chǔ)，，通過(guò)對(duì)審計(jì)發(fā)展歷程的考察，揭示了審計(jì)行為主體人性觀(guān)的演變過(guò)程，以及現(xiàn)代社會(huì)中審計(jì)行為主體所擁有的復(fù)雜人性觀(guān)。并在全面闡述市場(chǎng)經(jīng)濟(jì)與公司報(bào)告鏈關(guān)系、以及審計(jì)在公司報(bào)告鏈中位置的基礎(chǔ)上，通過(guò)對(duì)審計(jì)本質(zhì)的探討，理清了審計(jì)行為主體在社會(huì)經(jīng)濟(jì)結(jié)構(gòu)中的重要地位。然后，在全面考察審計(jì)環(huán)境因素的基礎(chǔ)上，以影響審計(jì)行為關(guān)鍵因素——審計(jì)關(guān)系為切入點(diǎn)作認(rèn)真剖析，理想的三角制衡的審計(jì)關(guān)系在現(xiàn)實(shí)中誘變?yōu)槿狈χ萍s的直線(xiàn)結(jié)構(gòu)，審計(jì)關(guān)系角色錯(cuò)位，導(dǎo)致審計(jì)人在審計(jì)行為實(shí)施過(guò)程中忽略投資人的利益，審計(jì)行為偏離對(duì)其職能的社會(huì)需求，需要依靠審計(jì)訴訟等制度性懲罰約束引導(dǎo)審計(jì)行為實(shí)現(xiàn)社會(huì)目標(biāo)。最后根據(jù)以上研究結(jié)果將審計(jì)目標(biāo)、審計(jì)環(huán)境以及審計(jì)行為主體動(dòng)機(jī)整合進(jìn)審計(jì)行為模式之中。 (4) 利用現(xiàn)代經(jīng)濟(jì)理論和分析工具，對(duì)審計(jì)行為人決策過(guò)程進(jìn)行經(jīng)濟(jì)分析。分析結(jié)果表明，不合理的公司治理結(jié)構(gòu)誘致經(jīng)營(yíng)者對(duì)虛假審計(jì)意見(jiàn)的強(qiáng)烈需求，引致審計(jì)市場(chǎng)有效性降低或無(wú)效，致使注冊(cè)會(huì)計(jì)師無(wú)法保持公正獨(dú)立，審計(jì)合謀成為審計(jì)人權(quán)衡利益和風(fēng)險(xiǎn)后的“理性”選擇。 (5) 對(duì)審計(jì)訴訟風(fēng)險(xiǎn)與審計(jì)行為關(guān)系進(jìn)行深入地研究，發(fā)現(xiàn)潛在訴訟風(fēng)險(xiǎn)并沒(méi)有引起我國(guó)審計(jì)人的足夠的重視，也未對(duì)審計(jì)行為產(chǎn)生重大影響，這源于現(xiàn)階段我國(guó)審計(jì)訴訟風(fēng)險(xiǎn)轉(zhuǎn)化為現(xiàn)實(shí)損失的可能性較小。利用美國(guó)經(jīng)濟(jì)學(xué)家席勒的產(chǎn)業(yè)組織模式對(duì)中國(guó)審計(jì)組織行為的現(xiàn)狀進(jìn)行分析，揭示了中國(guó)審計(jì)行業(yè)存在行業(yè)組織結(jié)構(gòu)過(guò)渡分散，產(chǎn)業(yè)集中度低，行政壟斷和過(guò)度競(jìng)爭(zhēng)并存，國(guó)際競(jìng)爭(zhēng)力差等問(wèn)題。 (6) 在對(duì)審計(jì)行為規(guī)范概念進(jìn)行界定的基礎(chǔ)上，對(duì)審計(jì)行為規(guī)范的動(dòng)因、作用及其理論依據(jù)進(jìn)行了探討。在分別對(duì)審計(jì)行為法律規(guī)范、審計(jì)行為道德規(guī)范發(fā)展歷程考察的基礎(chǔ)上，對(duì)二者的范疇、作用機(jī)制、聯(lián)系以及各自的局限進(jìn)行了解析，對(duì)我國(guó)審計(jì)行為規(guī)范的現(xiàn)狀及其不足進(jìn)行了研究，并提出了改進(jìn)我國(guó)審計(jì)行為規(guī)范具
[Abstract]:The recent fraud cases of listed companies and private audit failure cases have been revealed, such as domestic silver Xiamen, foreign Enron Corp, Xerox Co, once again aroused strong dissatisfaction of the capital market and the public panic, one of the 5 major international accounting firm Arthur Andersen and domestic Zhongtianqin accounting firms because of adverse audit behavior and collapse of civil audit faces even severe credit crisis of survival. The audit behavior have never been concerned by domestic and abroad, and become a worldwide urgent issue.
In this paper the Western audit behavior theory on the influence and inspiration, trying to learn from the behavioral science, psychology, sociology, management science, organizational behavior and other related subjects as well as the existing audit theory research, explore the mode of auditing behavior in our country, and the audit behavior, audit behavior optimization was systematically studied, including the following contents:
(1) introduced the background, theoretical significance and practical significance of the paper. Based on the review of the current research situation of audit behavior at home and abroad, the paper puts forward the research methods, main research topics and framework structure.
(2) through the analysis of the audit objectives and audit target concept, reveals the key factors of auditing behavior is the guiding direction of auditing behavior objectives rather than the audit target, and derived the cover audit objectives, audit behavior objective function audit environment and audit motives of three elements.
(3) on the audit target function variables based on the comprehensive analysis of export audit behavior mode. First of all to the theory of human nature hypothesis as the foundation, through the investigation of the audit development process, reveals the auditing behavior evolution of human nature, human nature and complex modern society audit behavior have in view. A comprehensive exposition of the market economy and the company report chain, and audit based on company report chain position, through the discussion of the nature of the audit, the important position to clarify the auditing behavior in the social and economic structure. Then, based on a comprehensive study of the audit environment factors, the key factors affecting the behavior of audit: auditing relationship as a starting point for a careful analysis, the ideal triangle balance of auditing relationship in reality for lack of structural constraints of the linear mutation, audit relationship dislocation, caused by the audit Ignore the interests of investors in the implementation of the audit process, audit behavior deviation to its function of social needs, the need to rely on the audit litigation system of punishment constraint to guide the audit behavior to achieve social goals. Finally according to the above research results will be the audit objectives, audit environment and audit behavior motivation into auditing behavior pattern.
(4) the use of modern economic theory and analysis tool for economic analysis of the audit behavior decision-making process. The analysis results show that the strong demand of the unreasonable corporate governance structure induced operators of the false audit opinion, the effectiveness of the audit market caused by reduced or invalid, the CPA can not maintain the impartiality and independence of audit collusion become audit balance the benefits and risks after the "rational" choice.
(5) conducted a thorough research on the relationship between audit litigation risk and audit behavior, find the potential risk of litigation has not caused enough attention in our country audit, also did not have a significant impact on the audit behavior, the less likely source in the present stage of China's audit litigation risk into real loss. By American economist Schiller industrial organization mode status of organizational behavior Chinese audit analysis reveals China audit industry association structure transition dispersion, low industrial concentration, the coexistence of administrative monopoly and excessive competition, international competitiveness and poor.
(6) on the base of the definition of audit behavior concept, motivation of auditing norms of behavior, function and theoretical basis are discussed. On the basis of legal audit standards, audit behavior ethics development course of study, of the two category, mechanism, relation and limitations of the analysis of the present situation and insufficient audit norms of behavior in China was studied, and put forward the improvement of China's audit norms out

【學(xué)位授予單位】：西南交通大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.43

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