审计期望差异相关问题研究

Study of Audit Expectation Gap

审计期望差异是由于审计执业人员对自身责任的理解和社会公众对审计认识的偏差而产生的,尽管无法完全消除这一差异,但可以尽可能地缩小。引起审计期望差异的原因包括社会公众对审计的理解存在误区、管理层舞弊、审计职能的复杂性、审计师角色的冲突性以及审计制度的时滞性等。解决这一问题的有效途径是加强与公众的沟通以及改进审计制度。

The audit expectation gap exists when auditors and the public hold different beliefs about the auditors＇ duties and responsibilities. Although it can not be eliminated completely, there are still certain solutions to narrow the gap. The audit expectation gap exists primarily because of the public misunderstanding of audit system. Other reasons are management corruption, auditing function complexity, conflict of auditors＇ roles as well as backwardness of auditing system. So the effective measures to solve this problem are to enhance the public communication and improve auditing system.