审计期望差距的心理学分析  

The Analysis of Audit Expectation Gap from the Perspective of Psychology

作　　者：刘明辉[1] 何敬[1,2] 

机构地区：[1]东北财经大学内部控制与风险管理研究中心 [2]河北经贸大学会计学院

出　　处：《审计研究》2010年第3期82-88,共7页Auditing Research

摘　　要：产生审计期望差距的一个重要原因是社会公众和审计师在认知本身上存在差异。认知是心理学的分析范畴。本文从心理学视角分析社会公众和审计师的认知特点,包括关注自我,容易产生自我服务偏见,习惯向上比较,态度和行为往往不一致,常犯归因错误,容易受到媒体的影响。本文提出改进认知模式的措施包括:普及心理学知识、角色扮演、换位思考,以及借助媒体引导认知等,以缩小审计期望差距。The important reason for the audit expectation gap is the cognition of public and auditors. Cognition belongs to the field of psychology. So this paper discusses the self-regard, self-serving bias, social comparisons, the relation of behavior and attitudes, attribution error, and influence by media from the psychological perspective. Then it brings forward the methods to improve the model of public＇s and auditors＇ cognition for narrow the audit expectation gap, such as popularizing the knowledge of psychology, role playing, empathy, and leading the cognition with the benefit of media.

关 键 词：审计 期望差距 心理学 认知 

分 类 号：F239[经济管理—会计学]