行为审计学视角下的审计质量研究

Study on Audit Quality from the Perspective of Behavior Auditing

随着行为学与审计研究的进一步交融,采用行为审计学来进行审计的研究日益成为一种发展趋势,由于审计关系影响审计行为,审计行为影响审计质量,借助契约经济学理论、偏重于个体和群体的行为分析以及行为审计学等有效工具分析影响审计质量的行为,并通过杜弗洛的田野实验进行案例分析,提出通过引导审计师行为以提高审计质量的方法.图1,参7.

With the further integration of behavioristics and audit research,more and more researchers study on audit from the perspective of behavior auditing. As the audit relationship influence auditing behavior,auditing behavior has effect on audit quality. On the theoretic basis of contract economics,the author has studied behaviors influencing audit quality by focusing on the analysis of individual and group behavior as well as behavior auditing. Through the case analysis of du Flo field experiment,a method of guiding auditor to improve audit quality has been put forward. 1fig.,7refs.