审计重要性水平的判断困境成因及解决路径探析——基于解释结构模型的研究

Analysis of the Causes of the Dilemma in Judging the Level of Audit Importance and the Solutions——A Research Based on Explanatory Structure Model

从审计重要性的内涵入手,对影响审计重要性水平判断的核心因素进行了深入研究,继而运用解释结构模型技术推演建立了审计重要性水平判断困境问题的多级递阶结构模型,据此模型分析判断困境的成因、根源及作用机理。在此基础上,从提升审计人员的经验和知识、加强审计人员的职业道德建设与改善审计技术三个方面,提出改善审计重要性水平判断的建议。

Starting from the connotation of audit importance,this paper makes an in-depth study on the core factors that influence the judgment of audit importance level.Then,a hierarchical structure model for judging the dilemma of audit importance level is established by using the technique of explanatory structure model,and the causes and mechanism of the dilemma are analyzed.On this basis,this paper puts forward suggestions to improve the judgment of audit importance level from three aspects:improving the experience and knowledge of auditors,strengthening the construction of auditors’ professional ethics and improving audit technology.