有限理性、审计行为与审计文化建设

Bounded Rationality,Audit Behavior and Audit Culture Construction

审计人员并非如古典经济学假设是真正意义上的理性人,为解决代理冲突下的审计人员不良审计行为的措施已不能适应现实情况。考虑审计人员的有限理性,研究探讨如何从审计文化建设角度规范审计行为。

As the auditor is not, as classical economics assumes, a truly rationale, then the measures taken to deal with the malpractice of the auditing have become impractical. Given the auditor＇s limited rationality, it is of urgent need for the auditing theoretical circle to come up with a solution to regulate the auditing practice from the perspective of auditing cultural construction.