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

【摘要】：審計談判是審計師與客戶解決存在爭議會計問題的主要方式，而且經(jīng)常發(fā)生，它是財務(wù)報表審計的重要環(huán)節(jié)，審計談判的結(jié)果將反映在財務(wù)報表中，因而，審計談判對審計質(zhì)量和財務(wù)報表質(zhì)量產(chǎn)生重要影響。審計師偏好和審計咨詢關(guān)系是審計談判中的兩種重要背景因素，它們可能對審計師的談判判斷產(chǎn)生影響，進(jìn)而影響審計質(zhì)量。本文以心理學(xué)的各種理論為基礎(chǔ)，采用實驗研究方法檢驗了審計師偏好和審計咨詢關(guān)系對審計師談判判斷的影響。 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談判研究和審計判斷中的咨詢方面的文獻(xiàn)并進(jìn)行了評論；第三章在對審計師偏好及形成和社會交往中的人際關(guān)系分別進(jìn)行介紹的基礎(chǔ)上，運用動機(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)理論分析審計師偏好和審計咨詢關(guān)系對審計談判判斷的影響并提出相關(guān)假設(shè)；第四章對本文研究采用的實驗方法和具體設(shè)計進(jìn)行了介紹；第五章在進(jìn)行被試分析和操控檢驗的基礎(chǔ)上，對實驗獲得的數(shù)據(jù)進(jìn)行統(tǒng)計分析，檢驗本文提出的研究假設(shè)；第六章為本文的結(jié)論，對本文的研究結(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)向偏好的審計師運用最能實現(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證據(jù)，從而使審計師的偏好影響他們的談判判斷；同時，審計咨詢關(guān)系伴隨的情感因素能夠成為一種影響審計師決策的信息，在審計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，審計咨詢關(guān)系與信任密切相關(guān)，這使得審計咨詢關(guān)系能夠影響審計師所做的談判判斷；而且，審計咨詢關(guān)系對審計談判判斷的影響取決于審計師的偏好。 2．實驗結(jié)果表明，審計師偏好影響審計師對爭議事項所做的談判判斷。相對于客戶導(dǎo)向偏好的審計師，客觀導(dǎo)向偏好的審計師確定的最終計提存貨減值準(zhǔn)備金額和最小可接受存貨減值準(zhǔn)備金額更高，確定的最終計提存貨減值準(zhǔn)備金額與建議更為接近，，發(fā)生的立場改變金額更小。 3．實驗結(jié)果表明，審計咨詢關(guān)系影響審計師所做的談判判斷。相對于審計咨詢關(guān)系一般的情況，審計咨詢關(guān)系密切時審計師確定的最終計提存貨減值準(zhǔn)備金額和最小可接受存貨減值準(zhǔn)備金額更高，確定的最終計提存貨減值準(zhǔn)備金額與建議更為接近，而審計咨詢關(guān)系對審計師的立場改變金額并未產(chǎn)生顯著影響。 4．實驗結(jié)果表明，在審計師偏好為客戶導(dǎo)向的情況下，審計咨詢關(guān)系密切時，能夠提高審計師對同事建議的接受程度并影響到他們所做的談判判斷，也即，審計師確定的最終計提存貨減值準(zhǔn)備金額與建議更為接近，確定的最終計提存貨減值準(zhǔn)備金額和最小可接受存貨減值金額更高。然而，審計師偏好和審計咨詢關(guān)系并未對審計師的立場改變金額產(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)位級別】：博士
【學(xué)位授予年份】：2012
【分類號】：F239.2

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