本文關(guān)鍵詞：論審計中的預(yù)期　出處：《現(xiàn)代經(jīng)濟探討》2016年10期 　論文類型：期刊論文

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【摘要】：審計是由專門審計機關(guān)和審計者,對被審計者的財政、財務(wù)收支及其他經(jīng)濟活動的真實性、合法性和效益性進行審查和評價的獨立性經(jīng)濟監(jiān)督活動。審計預(yù)期是指一種與審計相關(guān)的預(yù)期者基于審計專業(yè)知識上對審計監(jiān)督活動變化的主觀判斷和估計。審計的過程也是一個預(yù)期形成和改變的過程。審計是一個充滿預(yù)期作用和影響的經(jīng)濟活動。該文分析了審計中存在審計者、被審計者、公眾和政府的預(yù)期問題,由此提出了樹立審計者具有良好的審計預(yù)期,促使被審計者改變不正確的審計預(yù)期、引導(dǎo)公眾形成理性的審計預(yù)期和政府自身需要形成恰當?shù)膶徲嬵A(yù)期等解決審計預(yù)期問題的對策建議。
[Abstract]:Auditing is made by specialized auditing institutions and auditors for the authenticity of the audited person's finances, financial revenues and expenditures, and other economic activities. Audit expectation refers to the subjective judgment and estimation of the change of audit supervision activity based on audit professional knowledge. The process of accounting is also a process of expected formation and change. Audit is an economic activity full of expectation and influence. This paper analyzes the existence of auditors in auditing. The expectations of the auditees, the public and the government, which set up a good audit expectation for the auditors, urge the auditees to change the incorrect audit expectations. Guiding the public to form rational audit expectation and the government needs to form appropriate audit expectation and other countermeasures to solve the problem of audit expectation.
【作者單位】： 南京審計大學(xué)金融學(xué)院;
【分類號】：F239.22
【正文快照】： 一、審計是一種充滿預(yù)期作用和影響的經(jīng)濟活動審計是一種重要的經(jīng)濟監(jiān)督。它也是一種存在心理因素作用和影響的經(jīng)濟監(jiān)督過程�，F(xiàn)代審計表明,審計的過程也是一個預(yù)期形成和改變的過程。審計是一種充滿預(yù)期作用和影響的經(jīng)濟活動。做好審計,需要重視審計預(yù)期心理的作用和影響。1.，

本文編號：1368251