内部审计师对外部审计报告的评价:一个串联推断模型应用  

Internal Auditor's Evaluation of the External Audit Report: Application of A Cascaded Inference Model

作　　者：戴耀华[1] 樊明武[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《系统工程》2007年第5期77-81,共5页Systems Engineering

摘　　要：内部审计师在评价外部审计工作时面临的关键问题是外部审计报告的可靠性。根据行为决策理论运用串联推断模型将可靠性评价结构化,同时借助贝叶斯法则将可靠性特征联合起来,以决定外部审计报告的推断值。结果表明,外部审计报告的推断值与外部审计师的报告偏差高度敏感,但与报告诚实度相对不敏感。研究还发现与报告偏差的敏感度是以外部审计师胜任能力为条件的,这就表明客观性与胜任能力因素之间存在显著的交互效应。这些发现对完善相关内部审计准则具有十分重要的意义。The key issue faced by the internal auditor when evaluating external audit work is the reliability of the external audit report. Reliability assessments are structured using the cascaded inference framework from behavioral decision theory, and combined using Bayes＇ rule in order to determine the inferential value of external audit work. Results suggest that the inferential value of an external audit report is highly sensitive to external auditor reporting bias, but relatively insensitive to reporting veracity. Result also indicate that this sensitivity to reporting bias is conditional on the level of external auditor＇s competence, thus suggesting significant interaction effects between the independence and competence factors. These findings are very important for perfecting relational internal audit standard.

关 键 词：审计证据 贝叶斯法则 串联推断 内部审计师 外部审计报告 

分 类 号：F239[经济管理—会计学]