审计投入水平、审计师个体决策行为与独立审计质量——基于前景理论的解析

发布时间：2018-08-07 22:09

【摘要】：现有关于独立审计质量的文献一般以会计师事务所整体为对象进行研究,由于执行审计程序和决定审计意见的是会计师事务所内不同层级的审计师,本文从会计师事务所内各层级审计师的个人动机出发,研究独立审计质量更具体的形成机制。采用前景理论的研究成果,从审计投入水平和发现错报是否报告两方面,考察审计师在不确定条件下的决策,并据此提出政策性建议,认为完善的会计师事务所内部制度和民事赔偿责任的建立是提高独立审计质量的必要手段,且应使法律责任落实到过错人。改变合伙人报酬支付方式和增大违规事件披露强度也是提高独立审计质量的重要对策。
[Abstract]:The existing literature on the quality of independent audit generally focuses on the accounting firms as a whole, because it is the auditors at different levels within the accounting firms that carry out the audit procedures and decide on the audit opinions. Based on the individual motivation of auditors at different levels in accounting firms, this paper studies the formation mechanism of independent audit quality. Based on the research results of prospect theory, this paper investigates the auditor's decision under uncertain conditions from two aspects: the level of audit input and whether the misstatement is reported or not, and puts forward policy recommendations accordingly. It is considered that the perfect internal system of accounting firm and the establishment of civil liability are the necessary means to improve the quality of independent audit, and the legal liability should be implemented to the wrong person. It is also an important countermeasure to improve the quality of independent audit by changing the way of payment and increasing the intensity of disclosure.
【作者单位】：武汉大学经济与管理学院;上海期货交易所;
【基金】：国家自然科学基金资助项目“人力投入与风险溢价决定的我国上市公司审计定价模型研究”(70572063) “基于DEA方法的相对审计效率测度与审计竞争战略选择研究”(70702018)的阶段性研究成果
【分类号】：F239.0;F224

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