跟踪审计效果的制度性抑制因素研究:理论框架和实验检验

Systematic Restraining Factors of Tracking Audit:Theoretical Framework and Experimental Tests

跟踪审计在一些机会主义行为严重的领域发挥了较好的作用,然而,跟踪审计的制度设计本身是否科学会影响跟踪审计效果的真正发挥。跟踪审计的制度性因素包括审计机构绩效评价、中介机构审计付费方式、跟踪审计发现问题的处理处罚方式。本文根据实验数据分析发现,上述因素对审计机构和被审计单位在跟踪审计中的行为有显著影响。上述发现告诉我们:对于跟踪审计发现的问题,不能只有审计处理,而必须在审计处理的基础上,再进行处罚;要审慎选择对审计机构的绩效评价模式和对中介机构的审计付费方式。

Tracking audit works effectively in some areas where opportunistic behavior is serious.However,the designs of tracking audit determine the effectiveness of tracking audit.The systematic factors include performance evaluation of the audit institutions,intermediary audit paying way and the processing way of punishment.And it found that the above factors have great effects on the behaviors of audit institutions and related firms in tracking audit.Furthermore,the results suggest that the problems found in tracking audit must to be punished based on the common audit sanction,and choosing performance evaluation models carefully and paying the audit fees to intermediaries discreetly.