试论审计技术方法的局限性  

Comments on the limitations of auditing techniques

作　　者：彭毅林[1] 

机构地区：[1]湖南财经高等专科学校会计系,湖南长沙410205

出　　处：《广州大学学报（社会科学版）》2005年第4期61-65,共5页Journal of Guangzhou University:Social Science Edition

摘　　要：审计技术方法是审计人员达到目的的一种手段和工具,从某种程度上讲,它决定了审计执业质量的高低。由于我国现行审计方法体系的研究和运用远跟不上社会经济环境的变化,某些基本的审计方法本身存在固有限制,使审计技术方法的实际效用和审计质量受到了很大影响,因而极易发生审计技术与手段风险,甚至引发技术性审计失败。所以,社会公众应增强对审计行业的了解,对审计形成合理的预期。审计行业更应正确地认识审计质量低下及审计失败产生的技术性原因,并采取有效措施来应对审计技术方法的局限性,以提高执业质量。Auditing techniques are means for auditors to realize their purpose of auditing. In a sense, it decides the quality of auditing. Due to the fact that the research and application of auditing techniques are far behind the changes in social environment, and the intrinsic inadequacy of the basic auditing techniques, auditing efficiency and auditing quality are affected, resulting in auditing risks and even auditing failures. Therefore, more public attention to and rational expectation of auditing are expected. The auditing community should have a clear recognition of the low quality of auditing and take necessary measures to overcome the current shortcomings and improve the quality.

关 键 词：审计技术方法 技术性审计失败 审计执业质量 

分 类 号：F239.1[经济管理—会计学]