审计道德风险:形成机理与化解途径

The Channels Solving Auditing Moral Risks

审计道德风险在本质上与注册会计师和会计师事条所对自身经济利益的考量相对应,但审计道德风险行为的产生则与现实经济的制度缺损和行业自律懈怠高度相关。因此,降低审计道德风险的途径也应从法律效率、行业自律以及约束与激励机制的建立和完善等多元视角入手。

Auditing moral risk in essence is proportional to the measurement of benefit of CPA.However,the behavior of auditing moral risk is closely related to economic system vacancy and the shortage of industrial self-discipline.As a result,some necessary channels of reducing auditing moral risk should taken into account such as,law efficiency,industry self-discipline,and establishing and perfecting motivation system.