论审计客户的怪异行为

On the Strange Behaviors of Audit Clients

在注册会计师审计中,行为研究的文献不多,在已有的文献研究中,大多是从注册会计师的角度来审视其行为对注册会计师行业的影响,而很少有从审计客户的角度研究的。作者力图从审计客户的角度,分析审计客户的怪异行为产生的动因及其对注册会计师行业的影响。

During the audit of certified public accountant （CPA）, literatures on the study of behavior is limited, and most of the existing literatures study the influence of the behaviors of CPA on the industry from the perspective of CPA, with few studies made from the perspective of audit clients. The paper tries to analyze the causes of the strange behavior of audit clients and its influence on CPA industry from the angle of audit clients.