审计期望差产生的经济学分析

An Economic Analysis of the Audit Expectations Gap

本文运用经济学的供给和需求分析框架,结合信息经济学理论分析了审计需求和审计供给,剖析了两类审计期望差的成因,认为合理的期望差源于给定审计需求下的审计供给不足,而不合理的期望差源于信息不对称条件下的审计需求过度,提出审计理论上应提倡社会调查等实证研究方法,实务上应改进审计报告的披露内容,以期缩小审计期望差。

Using a framework ofdemand-supply analysis and theinformation economics theory, thisarticle analyzes the demand for andsupply of auditing, and the causes fortwo types of expectation gap in auditing.The author believes that, on one hand,reasonable expectation gap rises becauseof insufficient supply, and on the otherhand, unreasonable expectation gaporigins from over-demand for auditing.Social investigation methodology shouldbe more implemented in launchingauditing theoretical studies, and contents ofaudit report in practice should be revised toreduce the gap.