审计文化影响力与审计公信力  

Audit Cultural Influence and Audit Public Trust

作　　者：宫军[1] 

机构地区：[1]审计署审计科研所

出　　处：《审计研究》2012年第4期12-15,共4页Auditing Research

摘　　要：审计文化影响力是与审计活动直接相联系的审计理念、审计价值观、审计职业道德、审计理论等"软"性文化因素的综合影响力。审计文化影响力分为外部和内部两种影响力,包括审计关系中、国家治理活动中和民主法治建设中的审计文化影响力等三个层次。审计主体形象和审计成果形式是审计文化外部影响力的基本载体。审计公信力是对审计行为的一种主观价值判断,是审计行为的形象及其产生的社会信誉所形成的心理反映,就是外部对审计的认可度和信任度。审计公信力是审计文化外部影响力的核心。Audit cultural influence is a soft comprehensive influence, which directly linked to auditor＇s core value, auditing professional ethics and auditing theory. Audit cultural influence can be divided into external influence and internal influence, and include three influence levels such as auditing relationship, national governance activities and democratic and legal systematic construction. The image of auditor and results of auditing is the basic carrier of audit external influence. Audit public trust is a subjective judgement, that is, a mental reflection of auditor activities image and social trust caused by the image. Audit public trust is degree of recognition and trust to audit form outside audit institutions. Audit public trust is the core of audit external influence.

关 键 词：审计文化 文化影响力 审计公信力 

分 类 号：F239.4[经济管理—会计学]