审计人员谈判咨询、客户谈判知识与审计谈判判断  

Auditor Negotiation Consulting,Client Negotiation Knowledge and Audit Negotiation Judgment

作　　者：周冉[1,2] 

机构地区：[1]南开大学商学院 [2]内蒙古大学经济管理学院,010021

出　　处：《审计研究》2010年第6期69-76,共8页Auditing Research

基　　金：国家自然科学基金项目"基于认知和冲突管理的审计谈判研究"(项目批准号:70972087);内蒙古大学文科学术创新团队建设计划资金资助

摘　　要：审计谈判是影响审计质量和资本市场会计信息质量的重要因素。本文采用实验研究方法,检验了审计人员谈判咨询、客户谈判知识对审计人员谈判判断的影响。研究发现,在审计人员能够获得谈判咨询支持的情况下,审计人员的谈判判断更有利于审计人员;在与谈判知识较多的客户谈判时,审计人员的谈判判断更不利于审计人员;在客户谈判知识较多的情况下,能够获得谈判咨询支持的审计人员,其谈判判断转而有利于审计人员。Audit negotiation is an important factor which influences audit quality and the quality of accounting information in the capital market. In this paper, we use experimental research methods to test the effect of auditor negotiation consulting, client negotiation knowledge on auditor negotiation judgments. Study showed that auditors have acquired the support of the negotiation consulting, their judgments is more favor to the auditors; When they negotiate with client with more knowledge, auditors＇ negotiation judgments is not conducive to the auditors. Although negotiating with more knowledge client, the auditors＇ negotiation judgment outcomes turned to favor the auditors if they can acquire the support of negotiations consulting.

关 键 词：审计谈判 谈判咨询 谈判知识 谈判判断 

分 类 号：F239.2[经济管理—会计学]