新审计准则中的理性假设解读

Rational Hypothesis of New Auditing Standards

新的风险导向审计迫使我们重新思考审计中的人性假设。由有限理性出发,可以更好地理解和把握审计风险要素存在的根由,过程理性可以解释准则中反复强调的修订行为。从知识管理的视角看,专业准则的完善、强制性的后续教育、深入社会实践、加强事务所内外沟通都是扩展个体有限理性的理想途径。

With new risk orieated auditing, we have to rethink the rationality of the hypothesis of human nature in auditing. Beginning from bounded rationality, we could understand and obtain the reasons for risk of audit factors more effectively. Process rationality may give an explanation for revise actions during audit. From the management of knowledge prospect, there are many ways to improve one＇s rationality, such as building up more effective professional standard, compulsive continuing education, in-depth practise and communicating frequently inside and outside the accounting firm.