摘要
根据建议接受理论和心理契约理论,委托人、代理人和审计人对审计标准认可程度存在显著差异,审计标准认可程度对审计成果应用有显著正面影响,实验数据分析支持上述结论。经济责任审计是对领导干部权力制约监督的重要制度设计,然而,经济责任审计成果应用不显著,以审计机关为主、事后确定的方式选择审计标准是导致这一问题的重要因素之一。审计前多方参与经济责任审计标准的确定,这有利于经济责任审计成果的运用。
According to the recommend acceptance theory and psychological contract theory,the recognition degree of the audit standards by clients,agents and auditors has significant differences;the recognition degree of the audit standards may have a marked positive impact on the applications of audit results.Analysis of experimental data confirms above conclusions.Economic responsibility audit is an important design for restricting and supervising the power of leading cadres,however,the result of economic responsibility audit applications is not satisfactory.One important reason of resulting in this problem is taking audit institutions as the main and determining after done to choose the audit standards.Multi-participation of determining economic responsibility auditing standards before auditing favors the implement of economic responsibility audit results.
出处
《中国审计评论》
2015年第1期90-109,共20页
China Auditing Review
基金
江苏高校优势学科建设工程二期项目“现代审计科学”
国家自然科学基金《利益相关者视角下的内部审计增值模式的选择:基于组合计算实验方法的研究》(编号71201086)
关键词
审计标准选择
审计成果应用
经济责任审计
认知心理学
Audit standards choosing
Applications of audit results
Economic responsibility audit
Cognitive psychology
