审计人员行为的经济学假设分析

Economic Hypothetical Analysis of the Behavior of Auditor

从审计的发展历史来看,审计学无疑是受着经济学发展的影响。经济学的一些基本理论都对审计有着指导作用。经济学的经济假设也是如此,整个经济学的大厦都是建立在几个基本的经济假设基础上的。本文拟从经济学的三大经典假设:有限理性的经济人假设、信息的不完备与不对称假设、机会主义行为假设来对审计人员的行为作一个经济分析。在本文最后进行了简短的小结,并且有针对性地对基于三个经济学假设的审计行为规范提出了三项政策建议。

From the perspective of the auditing history , economio basic theories are guiding the auditing.Economic hypothesis have the same function.The whole economics frame are based on some fundamental hypothesis.We make a economic analysis of the behavior of auditor based on the three economic hypothesis-economic man with limited rationality,information incompleteness and asymmetrical ditribution,op portunistic behaviour.On the final part,we make a brief summary and accordingly put up with three policy suggestions.