审计处理随意性的实证分析——基于审计部门1984年—2006年的经验证据

An Empirical Analysis on the Arbitrariness of Audit Disposal:Evidence from the National Institutions from 1984 to 2006

按照法规公正处理审计中发现的问题是审计的基本要义,但是有实验研究发现,审计人员在处理过程中,存在着审计随意性现象。分析审计部门1984年至2006年审计处理数据后发现,在审计处理中存在着根据上期违纪金额确定本期违纪金额大小的现象;审计机关级别不同,审计处理方式不同;对不同审计对象,处罚力度也存在差异。为此,审计机关应当尽可能使审计执法的标准客观化,以减少人为因素对审计处理的影响。

It is very important for auditors to impartially deal with some audit problems. This paper finds that some auditors would have a bias in these problems, that is, arbitrariness. They maybe select audit standards in accordance with the audit sanction purposes and tar- gets. For example, they would use different audit sanction standards to deal with different audit institutions in different areas. The way and the degree would also be different. Therefore, audit criteria should be as unitary and objective as possible and measures be taken to reduce the arbitrariness in the practice.