發(fā)布時(shí)間：2018-06-27 21:54

  本文選題：審計(jì)師偏好 + 審計(jì)咨詢　； 參考：《南開大學(xué)》2012年博士論文

【摘要】：審計(jì)談判是審計(jì)師與客戶解決存在爭(zhēng)議會(huì)計(jì)問題的主要方式，而且經(jīng)常發(fā)生，它是財(cái)務(wù)報(bào)表審計(jì)的重要環(huán)節(jié)，審計(jì)談判的結(jié)果將反映在財(cái)務(wù)報(bào)表中，因而，審計(jì)談判對(duì)審計(jì)質(zhì)量和財(cái)務(wù)報(bào)表質(zhì)量產(chǎn)生重要影響。審計(jì)師偏好和審計(jì)咨詢關(guān)系是審計(jì)談判中的兩種重要背景因素，它們可能對(duì)審計(jì)師的談判判斷產(chǎn)生影響，進(jìn)而影響審計(jì)質(zhì)量。本文以心理學(xué)的各種理論為基礎(chǔ)，采用實(shí)驗(yàn)研究方法檢驗(yàn)了審計(jì)師偏好和審計(jì)咨詢關(guān)系對(duì)審計(jì)師談判判斷的影響。 本文共分六章。第一章為引言；第二章為文獻(xiàn)綜述，分別回顧了已有的審計(jì)談判研究和審計(jì)判斷中的咨詢方面的文獻(xiàn)并進(jìn)行了評(píng)論；第三章在對(duì)審計(jì)師偏好及形成和社會(huì)交往中的人際關(guān)系分別進(jìn)行介紹的基礎(chǔ)上，運(yùn)用動(dòng)機(jī)推理及偏好影響信息處理、情感作為信息、情感啟發(fā)法以及關(guān)系引發(fā)信任等心理學(xué)理論分析審計(jì)師偏好和審計(jì)咨詢關(guān)系對(duì)審計(jì)談判判斷的影響并提出相關(guān)假設(shè)；第四章對(duì)本文研究采用的實(shí)驗(yàn)方法和具體設(shè)計(jì)進(jìn)行了介紹；第五章在進(jìn)行被試分析和操控檢驗(yàn)的基礎(chǔ)上，對(duì)實(shí)驗(yàn)獲得的數(shù)據(jù)進(jìn)行統(tǒng)計(jì)分析，檢驗(yàn)本文提出的研究假設(shè)；第六章為本文的結(jié)論，對(duì)本文的研究結(jié)論進(jìn)行總結(jié)，并討論局限性和未來研究方向。 本文得出的主要研究結(jié)論包括： 1．理論分析表明，具有客戶導(dǎo)向偏好的審計(jì)師運(yùn)用最能實(shí)現(xiàn)滿足客戶需求的信念和策略處理信息，懷疑與偏好不一致的審計(jì)證據(jù)，從而使審計(jì)師的偏好影響他們的談判判斷；同時(shí)，審計(jì)咨詢關(guān)系伴隨的情感因素能夠成為一種影響審計(jì)師決策的信息，在審計(jì)咨詢涉及的建議采納這種復(fù)雜決策中容易采用情感啟發(fā)法進(jìn)行判斷，審計(jì)咨詢關(guān)系與信任密切相關(guān)，這使得審計(jì)咨詢關(guān)系能夠影響審計(jì)師所做的談判判斷；而且，審計(jì)咨詢關(guān)系對(duì)審計(jì)談判判斷的影響取決于審計(jì)師的偏好。 2．實(shí)驗(yàn)結(jié)果表明，審計(jì)師偏好影響審計(jì)師對(duì)爭(zhēng)議事項(xiàng)所做的談判判斷。相對(duì)于客戶導(dǎo)向偏好的審計(jì)師，客觀導(dǎo)向偏好的審計(jì)師確定的最終計(jì)提存貨減值準(zhǔn)備金額和最小可接受存貨減值準(zhǔn)備金額更高，確定的最終計(jì)提存貨減值準(zhǔn)備金額與建議更為接近，，發(fā)生的立場(chǎng)改變金額更小。 3．實(shí)驗(yàn)結(jié)果表明，審計(jì)咨詢關(guān)系影響審計(jì)師所做的談判判斷。相對(duì)于審計(jì)咨詢關(guān)系一般的情況，審計(jì)咨詢關(guān)系密切時(shí)審計(jì)師確定的最終計(jì)提存貨減值準(zhǔn)備金額和最小可接受存貨減值準(zhǔn)備金額更高，確定的最終計(jì)提存貨減值準(zhǔn)備金額與建議更為接近，而審計(jì)咨詢關(guān)系對(duì)審計(jì)師的立場(chǎng)改變金額并未產(chǎn)生顯著影響。 4．實(shí)驗(yàn)結(jié)果表明，在審計(jì)師偏好為客戶導(dǎo)向的情況下，審計(jì)咨詢關(guān)系密切時(shí)，能夠提高審計(jì)師對(duì)同事建議的接受程度并影響到他們所做的談判判斷，也即，審計(jì)師確定的最終計(jì)提存貨減值準(zhǔn)備金額與建議更為接近，確定的最終計(jì)提存貨減值準(zhǔn)備金額和最小可接受存貨減值金額更高。然而，審計(jì)師偏好和審計(jì)咨詢關(guān)系并未對(duì)審計(jì)師的立場(chǎng)改變金額產(chǎn)生顯著的共同影響。
[Abstract]:Audit negotiation is the main way of auditor and customer to solve the problem of dispute accounting . It is an important part of financial statement audit . The result of audit negotiation is reflected in the financial statements . Therefore , the audit negotiation has important influence on the quality of audit and the quality of financial statements . The auditor ' s preference and audit advisory relation are two important background factors in the audit negotiation .

This article is divided into six chapters . The first chapter is introduction ;
The second chapter reviews the literature review and comments on the related aspects of audit negotiation research and audit judgement , respectively .
The third chapter analyzes the influence of auditor ' s preference and the audit consulting relationship on the judgment of the audit negotiation based on the introduction of the relationship between the auditor ' s preference and the formation of the auditor and the relationship between the formation and social intercourse , and puts forward the relevant assumptions about the influence of auditor ' s preference and the audit consulting relationship on the judgment of the audit negotiation .
The fourth chapter introduces the experimental method and concrete design used in this paper .
In the fifth chapter , on the basis of carrying out the test analysis and the control test , the data obtained from the experiment are analyzed and analyzed , and the research assumptions proposed in this paper are tested ;
In the sixth chapter , the conclusions of this paper are summarized , and the limitations and future research directions are discussed .

The main conclusions are as follows :

1 . Theoretical analysis shows that auditors with customer - oriented preferences can use the belief and strategy processing information most able to meet the needs of customers , and doubt the audit evidence which is inconsistent with preference , so that the auditor ' s preference affects their negotiation judgement ;
At the same time , the emotional factors accompanying the audit consultation can become a kind of information that affects the auditor ' s decision - making , and it is easy to use the emotion heuristic method in the suggestion adopted by the audit consultation , so that the audit consultation relationship is closely related to trust , which makes the audit consultation relation able to influence the negotiation judgement of the auditor ;
Moreover , the impact of the audit advisory relationship on the audit negotiation depends on the auditor ' s preference .

2 . The results of the experiment show that the auditor ' s preference affects the auditor ' s judgment on the negotiation of the dispute . Compared with the auditor of the customer ' s guiding preference , the auditor determined by the objective guide preference , the final calculated inventory depreciation reserve amount and the minimum acceptable inventory depreciation reserve amount are higher , and the final withdrawn inventory depreciation reserve amount determined is more close to the proposal , and the position change amount is smaller .

3 . The experimental results show that the audit advisory relation affects the negotiation judgement made by the auditor . Compared with the general situation of the audit advisory relationship , the auditor determines that the depreciation reserve amount and the minimum acceptable inventory depreciation reserve amount are higher than that of the minimum acceptable inventory depreciation reserves , and the final withdrawn inventory impairment provision amount is more closely related to the recommendation , and the audit advisory relationship does not have a significant impact on the auditor ' s position change amount .

4 . The results of the experiment show that , in the case of the auditor ' s preference for customer guidance , the auditor ' s acceptance degree to the colleague ' s recommendation can be improved and the negotiation judgment is affected . That is , the final accrual inventory depreciation reserve amount determined by the auditor is more close to the recommendation , and the final calculated inventory depreciation reserves and the minimum acceptable inventory depreciation amount are higher . However , the auditor ' s preference and the audit advisory relationship do not have a significant common impact on the auditor ' s position change amount .
【學(xué)位授予單位】：南開大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.2

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