利益制度缺陷对风险导向审计影响的研究  

The Study on the Influence of the Defect of Interest System for the Risk-Oriented Auditing

作　　者：段宏[1] 

机构地区：[1]西南交通大学经济管理学院,610031

出　　处：《会计研究》2006年第10期86-91,共6页Accounting Research

摘　　要：目前倡导的风险导向审计,是针对日益复杂的经济业务开发的,希望能通过新的技术方法来提高发现欺诈的概率。但是,应该注意到,许多审计失败并非纯粹的技术方面的原因。技术方法的设计可以很完善,技术方法的实施却离不开相关利益制度的制约。本文认为风险导向审计的核心是风险评估,影响评估结果的关键因素是审计主体的风险偏好;而利益制度的缺陷则是导致审计主体非理性偏好的诱因,从而影响了风险导向审计的有效实施。Risk-oriented auditing currently received,is developed to suit the ever-increasing complexity of economic businesses,with the aim of raising the probability of discovering the fraudulent conduct in economic activities by using the new auditing technical methods.But,as we know,many auditing failures are not purely caused by technical methods themselves.Though the design of technical methods is very perfect,the implementation of the auditing technical methods is unavoidably influenced and restricted by the corresponding interest system.This thesis regards the risk evaluation as the key task in the risk-oriented auditing,and the risk preferences of auditing subjects are key factors in the risk evaluation.But the defect of interest system leads to irrational risk preference.Thus it influences the implementation of the risk-oriented auditing model.

关 键 词：风险导向审计 利益制度 风险偏好 

分 类 号：F239.4[经济管理—会计学]