论审计期望差距的分类治理——一个程序理性的视角

Classified Governance on the Auditing Expectation Gap from the Angle of Procedural Rationality

审计期望差距的治理应该采纳程序理性观。审计期望差距源于四个层次上的程序非理性,即结构非理性、过程非理性、行为非理性以及认识非理性。结构非理性和过程非理性导致了审计的准则性期望差距,行为非理性导致了审计的行为性期望差距,认识非理性导致了审计的误解性期望差距。针对导致审计期望差距的四类程序非理性应采取不同的治理思路。

This article deems that the governance of the auditing expectation gap shall adopt the viewpoint of the Procedural Rationality. And the auditing expectation gap lies in the Procedural Irrationality of four levels which are Structural Irrationality, Irrationality of Process, Behavioral Irrationality and Irrationality of Cognition. The first and the second result in Auditing Expectation Gap of the Standards, the third one brings about Auditing Expectation Gap of the Behavior and the last one leads to Auditing Expectation Gap of the Misunderstanding. At the end, this article puts forward some measures to govern the Auditing Expectation Gap according to the four sorts of the Procedural Irrationality.