审计对象特征对审计成果及其利用的影响研究——基于分行业数据的统计分析

The Audit Object Characteristics Influence on Audit Results and Its Use

依据舞弊三角理论,结合行业特征的影响,实证分析了审计对象特征对审计成果及其利用的影响。根据2003年至2010年的分行业数据,从审计成果、审计处理处罚、审计处理处罚决定执行等方面分析发现,行业特征对审计成果及其利用有一定的影响,但未充分显现。

On the basis of the fraud triangle theory, combined with industry characteristics, the empirical analysis of the impact of characteristics on audit object to audit results and its use. According to the divisions' data from 2003 to 2010, from the audit results,audit processing penalty, the execution of the audit processing penalty decision, This paper found that the industry characteristics impact audit results and its use has a certain impact, but not fully revealed.