业绩归因分析在审计风险识别中的运用研究  

Application of Performance Attribution Analysis in Recognition of Auditing Risks

作　　者：李晓慧[1] 孙蔓莉[2] 

机构地区：[1]中央财经大学,100872 [2]中国人民大学,100872

出　　处：《会计研究》2012年第9期82-88,97,共7页Accounting Research

基　　金：中国人民大学科学研究基金“以行业为基础的自利性业绩归因案例研究”项目资助,项目批准号12XNJ015;中央财经大学“211工程”重点学科建设项目;北京市教育委员会共建项目专项资助

摘　　要：本文以风险导向审计、审计风险识别以及业绩归因为理论基础,试图构建通过业绩归因分析评价企业审计风险的应用框架,并以莲花味精为例予以深入解析。研究发现:业绩归因分析可以作为审计师识别风险和应对风险的一种有效方法,有助于降低审计师从"特供"资料或虚假资料推导出错误结论的风险,也有助于审计师追踪报表重大错报的根源。Risk-oriented audit theory, recognition of auditing risks theory, and performance attribution theory serve as the theoretical foundation of this paper. We intend to construct an application framework of business auditing risks assessment through performance attribution analysis. Furthermore, we employ ‘Lianhua weijing’ as a case to expose how business managed to manipulate performance information disclosure and magnify auditing risks. This paper reveals that performance analysis is helpful to avoid improper conclusions generated from 'special'or fake information and to trace the source of significant misstatement.

关 键 词：审计 风险识别 业绩归因 自利性 

分 类 号：F239.4[经济管理—会计学]