头脑风暴法在舞弊审计中的运用研究:回顾与启示  

Brainstorming Application Research in Fraud Auditing:Review and Enlightenment

作　　者：杨明增[1] 

机构地区：[1]山东经济学院会计学院

出　　处：《审计研究》2011年第4期94-99,共6页Auditing Research

基　　金：山东省自然科学基金资助项目(批准号:ZR2010GM010)的阶段性成果之一;山东省"泰山学者"建设工程专项经费资助

摘　　要：头脑风暴法有助于解决舞弊审计这一类非结构化问题,在舞弊审计中运用头脑风暴法成为美国注册会计师审计中的一项必要程序,头脑风暴技术也成为审计理论界和实务界关注的一个重点问题。本文对相关研究文献进行了梳理和回顾,总结文献研究发现:舞弊审计适合使用开放式头脑风暴法、循环头脑风暴法和电子头脑风暴法;头脑风暴法不仅有助于审计人员识别更多的舞弊风险因素和提高识别因素的质量,而且能够使审计人员表现得更加谨慎,调高了客户舞弊风险的预期水平;此外,头脑风暴讨论会还能够使审计人员更愿意修改拟实施的实质性测试程序,采取更为有效的舞弊风险应对程序。这些实践经验和研究成果对我国审计实践和审计理论研究都具有重要的借鉴作用。Brainstorming is one useful way to work on unstructured tasks such as fraud auditing. Brainstorming is required by the American audit standards to be conducted during engagement team session on every audit for fraud auditing, and brainstorming technique has been the focus of audit research and practices. This paper gives a comprehensive review of literatures on the recent brainstorming research in auditing. The paper shows that the open brainstorming, the round-robin brainstorming and the electronic brainstorming are appropriate brainstorming techniques during fraud auditing. The paper also presents that brainstorming techniques not only can help auditors identify more fraud risk factors with higher quality, but also can encourage auditors to provide higher fraud risk assessment with more professional skepticism than expected. Furthermore, the paper indicates that brainstorming techniques can make auditors more likely to modify standard substantive testing procedures planed and conduct more effective fraud detection procedures. Finally, enlightened by the foreign research, the paper puts forward some suggestions for audit practice and audit research in China.

关 键 词：头脑风暴法 项目组讨论会 舞弊审计 启示 

分 类 号：F239.4[经济管理—会计学]