行为审计收益与成本属性的研究

Research on the Attribute of Audit Income and Cost

成本理论是经济学的基本理论之一,该理论认为,在资源稀缺的条件下,经济活动追求的是利润最大化,这就要求收益最大,成本最低。通过审计绩效最优化对审计成本收益的配比进行分析,认为要树立正确的行为审计收益成本观,必须平衡追求业绩和成本的关系。正确的行为审计收益成本观就是在实施行为审计合规性与有效性的基础之上,以最小的行为审计成本追求最大的行为审计收益。通过审计收益成本模型建立的研究,将行为审计收益融入成本管理,确保行为审计绩效的最大化。

Cost theory is one of the basic theories of economics. This theory considers that the economic activity seeks the profit maximization in shortage of resources, which requires maximizing the profit and minimizing the cost. This thesis has analyzed the proportioning of audit cost and income through the optimization of audit performance. In order to set up a correct view on the audit income and cost, it is necessary to seek a balance between the performance and the cost. The correct view on the audit income and cost is to seek the maximum audit income with the minimum audit cost. Through research on the establishment of audit income and cost model, the audit income is incorporated into cost management so as to ensure the maximization of audit performance.