财务与工程关联性审计中的知识柔性效应研究

Research on Knowledge Flexibility Effect of Finance and Engineering Relative Audit Works

政府建设项目审计中的"问题信息"不但来自财务审计、工程审计的各自作业,而且还出自两类关联作业的信息交互作用,这无疑对审计人员的跨知识能力(知识柔性的典型特征)提出了较高的要求。本文结合财务、工程审计的关联作业情境,通过构建审计知识柔性效应模型,对项目审计中的跨知识能力的替代效应进行了系统研究。研究发现:审计人员的跨知识能力特征可以有效补充专业审计能力的不足;但跨知识能力无法完全替代专业审计能力,替代效应表现边际递减,故必须在项目审计中配备财务、工程专业审计人员;工程审计与财务审计信息量的相对比例决定着项目审计过程中的复合知识能力趋向。

During government construction project audit, the ＂problem information＂ is excavated from finance audit and engineering audit, and also from two relative audit works＇ alternative function that means higher demand for auditor＇s cross-knowledge ability （classic trait of knowledge flexibility）. This paper selected the relative audit works as problem context, and studied the substitutive effect of crossing knowledge ability in project audit by building audit knowledge flexibilty effect model. The conclusion are following： the trait of compound knowledge structure could make up the deficit of speciality audit ability, but could not totally substitute speciality audit ability owing to the marginal decreasing substitutive effect so that those audit staffs who own speciality knowledge background ought to be absorbed into government project audit team. Lastly, the compound ability tendency during audit process is determined by the relative proportion of respective information scale of engineering audit and finance audit.