审计沟通策略选择、问题严重性及关系质量——基于内部审计的实验证据被引量：13

Audit Communication Strategy Chosen,Problem Severity,and Relationship Quality——Based on the experimental data of internal audit

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摘要审计职业的逆经济周期发展特性决定了审计双方的关系质量始终是理论界与实务界共同关注的话题。本文以审计师与被审计对象的沟通策略选择为切入点,基于实验研究数据和审计发现所涉及问题严重性存在的差异,分析并检验了不同审计沟通策略选择对于审计师与沟通对象间关系质量的影响。实验研究发现:审计师选择积极审计沟通策略下的关系质量显著高于选择消极审计沟通策略下的关系质量;并且短期内,审计师所发现和反映问题的严重性高低对于上述关系不产生显著影响。 Audit against the economic cyclical development is destined to be the more and more attention. In this paper, from the aspect of the auditor and the audited company communication problems, we test the impact on the relationship quality by choosing different audit communication strategies under different problem severity level. Based on the experimental data of internal audit, we found that the use of positive communication strategies, the relationship quality with the managers will be higher than the relationship quality by using the negative communication strategy, and with the severity of the problem reflected no significant effect on the relationship quality by using different communication strategies.

作者宋常王睿张羽瑶

机构地区中国人民大学商学院南京农业大学金融学院北京国家会计学院

出处《审计研究》 CSSCI 北大核心 2013年第3期42-49,共8页 Auditing Research

关键词审计沟通策略选择问题严重性关系质量 audit communication strategy chosen, problem severity, relationship quality

分类号 F239.22 [经济管理—会计学]

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