审计师道德决策模型比较及启示:基于准则与基于认知发展阶段

Comparison and Implications of Auditor's Ethical Decision Models:Standards based and Cognitive Developmentalist Stage Based

审计职业一直致力于保持较高的道德标准以维持声誉。但近年来,审计职业面临着严重的道德危机。审计职业寄希望于提高道德准则,以较为谨慎的“基于准则”的决策模型指导审计师决策。虽然这一道德决策模型是审计师道德判断最为重要的依据,但实践中有大量道德准则没有包括的因素。为了将这些因素纳入道德决策过程,本文根据认知发展阶段理论提出了基于认知发展阶段的审计师道德决策模型,并将之与基于准则的决策模型比较,从而作为基于准则的模型的有益补充。基于认知发展阶段的审计师道德决策模型也有助于对审计师道德判断相关问题进行实证研究。

The audit profession has been devoted to maintain highly ethical standards to enjoy reputation. But in recent years, the audit profession is experiencing ethical crisis. Auditors are responded to this potential crisis by improving ethical standards as the standards based model to guide auditors＇ ethical decision making. Although the standard based model is the primary basis of auditors＇ ethical judgment, there are many factors that have not yet been considered in this model. In order to take these factors into the decision making process, we develop the cognitive developmentalist stage based model and compare it with the standard based model so as to a useful complement to auditors＇ethical decision making. The cognitive developmentalist stage based model also can be used as a basis for empirical studies.