行为导向人本审计模式研究

On the Model of Behavior-oriented Human-centered Auditing

审计模式的演进规律表明,审计工作量与审计师规模的持续反差倒逼审计模式必须适时抓住影响审计质量的最核心因素。据此审计模式经历了账项导向、制度导向、风险导向三个阶段,但这三种审计模式"物本化"的特性在智慧经济时代显现出明显的历史局限性。鉴于此,以人为中心、为根本的人本审计思想应运而生。人本审计以人的行为为导向,建立在"人的品德素养—人的动机—人的行为—行为的结果"这条逻辑路线上。这既是一种确定行为责任的过程,也是对以人为本的审计理念的最好诠释。行为导向人本审计模式将审计风险模型确定为"审计风险=固有风险×(行为动机风险+行为风险)×检查风险",从而从根本上修订了传统审计模式的程序与方法。审计目标也转变为对反映被审计单位人员过去经营状况的财务报告的公允表达发表意见的同时,达到选人、塑人、纠错、防弊、控制风险的目的。据此,人本审计将增信服务功能和增值服务功能融为一体。

The law of the evolution of the audit mode shows,the continuous contrast between the audit workload and the scale of the audit staff result in the audit mode must seize the most important factor that affect the audit quality.Account-based guide,system-based guide and risk-based guide are three stages of audit model.But there are great historical limitations in wisdom economic times because of the characteristic of'material-centered'.So the idea of human-centered auditing has come into people's mind.Human-centered auditing is behavior-oriented and the logic route of human-centered audit model.It is based on human moral qualities,human motivation,human behavior and the result of human behavior,which is both a procedure to determine the responsibility of behavior and the best interpretation of the human-centered audit idea.The audit risk model is defined as'Audit risk=inherent risk×(behavioral motivation risk+ behavior risk)×check risk'.With this model,people can revised the programs and methods of the traditional audit.The audit objective can do better in choosing candidates,training,correction,preventing cheating and controlling risk except objective of the traditional audit.Therefore,auditing function contains credit services and value-added services for the human-centered audit.