审计怀疑度量框架构建的前沿探讨  

Frontier Research on Measurement Framework of Auditing Skepticism

作　　者：吴泽福[1] 朱丽华[1] 

机构地区：[1]华侨大学工商管理学院

出　　处：《审计研究》2012年第4期54-60,共7页Auditing Research

基　　金：国家自然科学基金(项目批准号:70573033);教育部规划基金(项目批准号:12YJA790147);华侨大学高级科研基金(项目批准号:10BS105)的阶段性成果

摘　　要：近年来,我国上市公司财务舞弊的形式和手段日益隐蔽和复杂,会计师事务所和执业审计师遭遇诉讼纠纷的案件不断增多,审计师保持适度专业怀疑的重要性日益凸显出来,然而适应我国国情的审计怀疑的基本理论和实践标准亟待拓展。本文在梳理国内外相关研究文献的基础上,探讨审计怀疑的内涵界定、构成要素和内部作用机制,研究以认识心理、社会心理、组织行为和职业伦理为核心的审计怀疑度量框架体系的构建思路,并对审计怀疑度量问题未来的研究方向和关键难点进行总结分析,以期推进适合我国国情的审计怀疑实施机制的建立,促进审计质量和效率的提升。Currently modality and means of financial fraud on listing company in China become much covert and complex, and lawsuit cases on malpractice of accounting firm and auditor rise up. It is important for auditor to maintain rational professional skepticism in this situation, but basic theory and practical standard on auditing professional skepticism in China need to be urgently developed. Based on reviewing relevant research literatures in China and overseas, this paper focuses on auditing skepticism analysis including connotation definition, characteristic element, internal mechanics, and researchs modeling direction on measurement framework of auditing skepticism utilizing knowledge of cognitive psychology, social psychology, organization behavior and ethical reasoning, and summarizes future research direction and main difficulties on auditing skepticism, which prepares solid groundwork for establishment of enforceable mechanics on auditing skepticism in China, and improvement on auditing quality and efficiency.

关 键 词：审计怀疑 内涵界定 特征要素 度量框架 

分 类 号：F239.4[经济管理—会计学]