本文關(guān)鍵詞： 審計 行為 審計行為　出處：《西南交通大學》2006年博士論文　論文類型：學位論文

【摘要】：近來上市公司舞弊案件和民間審計失敗案件不斷曝光，如國內(nèi)的銀光廈、國外的安然公司、施樂公司等，再次引發(fā)資本市場的恐慌和公眾的強烈不滿，國際5大會計師事務(wù)所之一的安達信和國內(nèi)中天勤會計師事務(wù)所也因不良審計行為而倒閉，民間審計面臨著嚴峻的信用甚至生存危機。審計行為從沒有象現(xiàn)在這樣受到國內(nèi)外的一致關(guān)注，并成為全球范圍內(nèi)亟待解決的問題。 本文在西方審計行為理論研究的影響和啟發(fā)下，試圖借鑒行為科學、心理學、社會學、管理學、組織行為學等相關(guān)學科內(nèi)容以及現(xiàn)有的審計理論研究成果，探索我國審計行為模式，并對審計行為規(guī)范、審計行為優(yōu)化進行系統(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)實意義，并在綜述國內(nèi)外審計行為研究現(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) 通過對審計行為目標與審計目標概念的辨析，揭示了導引審計行為方向的關(guān)鍵因素是審計行為目標而非審計目標，并導出了涵蓋審計目標、審計環(huán)境和審計行為動機三要素的審計行為目標函數(shù)。 (3) 在對審計行為目標函數(shù)變量進行全面分析的基礎(chǔ)上導出審計行為模式。首先以人性假設(shè)理論為基礎(chǔ)，，通過對審計發(fā)展歷程的考察，揭示了審計行為主體人性觀的演變過程，以及現(xiàn)代社會中審計行為主體所擁有的復雜人性觀。并在全面闡述市場經(jīng)濟與公司報告鏈關(guān)系、以及審計在公司報告鏈中位置的基礎(chǔ)上，通過對審計本質(zhì)的探討，理清了審計行為主體在社會經(jīng)濟結(jié)構(gòu)中的重要地位。然后，在全面考察審計環(huán)境因素的基礎(chǔ)上，以影響審計行為關(guān)鍵因素——審計關(guān)系為切入點作認真剖析，理想的三角制衡的審計關(guān)系在現(xiàn)實中誘變?yōu)槿狈χ萍s的直線結(jié)構(gòu)，審計關(guān)系角色錯位，導致審計人在審計行為實施過程中忽略投資人的利益，審計行為偏離對其職能的社會需求，需要依靠審計訴訟等制度性懲罰約束引導審計行為實現(xiàn)社會目標。最后根據(jù)以上研究結(jié)果將審計目標、審計環(huán)境以及審計行為主體動機整合進審計行為模式之中。 (4) 利用現(xiàn)代經(jīng)濟理論和分析工具，對審計行為人決策過程進行經(jīng)濟分析。分析結(jié)果表明，不合理的公司治理結(jié)構(gòu)誘致經(jīng)營者對虛假審計意見的強烈需求，引致審計市場有效性降低或無效，致使注冊會計師無法保持公正獨立，審計合謀成為審計人權(quán)衡利益和風險后的“理性”選擇。 (5) 對審計訴訟風險與審計行為關(guān)系進行深入地研究，發(fā)現(xiàn)潛在訴訟風險并沒有引起我國審計人的足夠的重視，也未對審計行為產(chǎn)生重大影響，這源于現(xiàn)階段我國審計訴訟風險轉(zhuǎn)化為現(xiàn)實損失的可能性較小。利用美國經(jīng)濟學家席勒的產(chǎn)業(yè)組織模式對中國審計組織行為的現(xiàn)狀進行分析，揭示了中國審計行業(yè)存在行業(yè)組織結(jié)構(gòu)過渡分散，產(chǎn)業(yè)集中度低，行政壟斷和過度競爭并存，國際競爭力差等問題。 (6) 在對審計行為規(guī)范概念進行界定的基礎(chǔ)上，對審計行為規(guī)范的動因、作用及其理論依據(jù)進行了探討。在分別對審計行為法律規(guī)范、審計行為道德規(guī)范發(fā)展歷程考察的基礎(chǔ)上，對二者的范疇、作用機制、聯(lián)系以及各自的局限進行了解析，對我國審計行為規(guī)范的現(xiàn)狀及其不足進行了研究，并提出了改進我國審計行為規(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

【學位授予單位】：西南交通大學
【學位級別】：博士
【學位授予年份】：2006
【分類號】：F239.43

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