审计分析性程序绩效研究

发布时间：2018-02-14 08:03

本文关键词： 分析性程序绩效影响因素思维模式心理物理学　出处：《福州大学》2004年硕士论文　论文类型：学位论文

【摘要】：20 世纪 70 年代以来，世界范围内经济技术的发展，激化了企业之间的竞争，增加了企业经营的不确定性，导致企业面临巨大的经营风险。进而使得社会对注册会计师提出了更高的要求，不断爆发针对审计师的诉讼。然而，一方面是企业规模不断扩大，为规避审计风险，审计师不得不投入巨大的人力物力；另一方面会计公司之间激烈的竞争导致审计收费不断降低。为走出窘境，提高审计工作的效率与效果，分析性程序作为一种技术方法被日益推广。国外分析性程序的研究已经取得了丰硕的成果。本文在综合西方学者分析性程序经验及理论研究成果的基础上，，系统阐述了影响分析性程序绩效的有关因素，并进一步从心理认知的动态角度剖析上述因素是如何影响分析性程序绩效的、以及如何提高分析性程序的绩效。本文主要围绕以下问题展开研究： 1.在第二章，本文主要探讨分析性程序绩效的概念与评价标准。西方有关研究文献通常只笼统地将分析性程序执行的好坏定义为效果的高低，笔者认为，分析性程序绩效是效果性和效率性的微妙平衡，二者不可偏废，否则要么造成审计资源的浪费，要么加大审计风险，从而有违分析性程序技术产生的初衷。 2.本文第三、四章具体分析阐述了影响分析性程序绩效的环境因素、任务因素、主体因素，并探讨如何从这几个方面着手提高分析性程序绩效。 3.环境因素、任务因素、主体因素只是影响分析性程序绩效的外在直接因素和影响心理认知过程的内在静态因素。执行分析性程序能否达到预定的目标，根本上取决于审计师形成的思维模式是否正确。思维模式是个体心理认知过程的产物，包含了解决问题的程序和方法。本文第五章重点论述形成正确的“思维模式” 对提高分析性程序绩效的重要性，并探讨思维模式发生偏误的成因与对策。 4.分析性程序的执行是一个复杂的心理认知过程，思维模式只是心理认知过程的产物，因此，为找寻正确的思维模式，必须探讨执行分析性程序中审计师的心理认知机制。本文最后一章引入心理物理学理论，进行一定的修正后作为分析框架对执行分析性程序中审计师的心理认知机制进行分析探讨，并试图推导出一些可供经验检验的结论。
[Abstract]:Since 1970s, the development of economy and technology in the world has intensified the competition among enterprises. It increases the uncertainty of the enterprise management, and causes the enterprise to face the huge operating risk. Accountants are demanding higher levels of litigation against auditors. On the one hand, however, firms. In order to avoid the audit risk, the auditor has to invest a lot of manpower and material resources in order to avoid the audit risk. The fierce competition between accounting firms leads to the constant decrease of audit fees. Efficiency and effectiveness, analytical procedures as a technical method has been increasingly popularized. Great achievements have been made in the study of analytical procedures abroad. On the basis of procedural experience and theoretical research results, the relevant factors affecting the performance of analytical procedures are systematically expounded. And further analyze how the above factors affect the analytical process performance from the dynamic perspective of psychological cognition. And how to improve the performance of analytical procedures. This paper focuses on the following issues. 1. In the second chapter, this paper mainly discusses the concept and evaluation criteria of analytical procedural performance. The literature generally defines the performance of analytical procedures as the level of effectiveness in general terms. The analysis of procedural performance is a delicate balance between effectiveness and efficiency, which can not be biased, otherwise, it will lead to audit. Waste of resources, or increase audit risk, which is contrary to the original intention of analytical process technology. 2. The third and fourth chapters of this paper give a detailed analysis of the environmental factors that affect the performance of the analytical process, and the task factors. This paper discusses how to improve the performance of analytical procedure from these aspects. 3. Environmental factors, task factors, and subject factors are only external and direct factors that affect the performance of analytical procedures. And internal static factors affecting the psychological cognitive process. Whether or not an analytical program can achieve a predetermined goal, root. This depends on whether the mode of thinking formed by auditors is correct. The mode of thinking is the production of the process of individual psychological cognition. This paper, in chapter 5th, focuses on the formation of a correct "mode of thinking" It is important to improve the performance of analytical procedure, and the causes and countermeasures of the bias of thinking mode are discussed. 4. The execution of analytical procedure is a complex process of psychological cognition, and the mode of thinking is just psychological cognition. Therefore, in order to find the correct mode of thinking, it is necessary to explore the auditor's. The last chapter of this paper introduces the theory of psychophysics and makes some amendments to it as an analysis. The framework analyzes and discusses the auditors' psychological cognitive mechanism in the implementation of analytical procedures, and tries to deduce a. Some conclusions that can be tested empirically.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239

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