摘要
行为审计研究已成为会计研究中最为重要的组成部分,将行为科学与审计学科相互融合的审计风险防范的行为模式研究必将促进审计理论的完善与发展。审计行为模式是指审计行为环境→审计主体需要→审计主体动机→审计行为目标→审计行为,建立审计风险的行为模式,通过个体、群体和组织三个方面的行为来防范审计风险。
Audit of accounting research study has become the most important component of the audit and will conduct scientific subjects of mutual integration of the audit risk prevention study patterns of behaviour will surely promote the improvement of audit and development. Audit reports and audit patterns of conduct of research, audit Patterns of behaviour that is ： environmental audit of the audit need to audit the main motive of the main objectives of the audit audit, the establishment of audit risk pattern of behaviour by individuals, groups and organizations in three acts to prevent audit risk, audit risk prevention analysis.
出处
《哈尔滨商业大学学报（社会科学版）》
2009年第2期35-37,共3页
Journal of Harbin University of Commerce:Social Science Edition
关键词
审计风险
防范
行为
模式
audit risk
prevention
behavior
pattern
