基于价值判断的审计道德风险外溢与风险规避  

Audit Ethical Risk Spillover and Risk Avoidance Based on Value Judgment

作　　者：冯彩虹[1] FENG Caihong(Yulin University,Yulin,Shaanxi,719000)

机构地区：[1]榆林学院,陕西榆林719000

出　　处：《吕梁师范高等专科学校学报》2025年第1期7-10,共4页JOURNAL OF LYULIANG TEACHERS COLLEGE

基　　金：中国高等教育学会2024年度高等教育科学研究规划课题“任务驱动·多维互动·评价促动——数字化教师培训模式与体系建设探究”(24PX0405)。

摘　　要：审计道德是对审计人员职业意识的考查与道德衡量,对审计结果带来直接而深远的影响。因此,有必要在审计实践中引入道德风险管理意识,通过价值判断对审计道德风险的欺骗性进行准确预估,防止由于审计道德风险的外溢造成审计信息的失真,从而为审计对象的经营决策带来正面信息的引导。鉴于此,文章从价值判断的视角,对审计道德风险存在的外溢效应和风险规避等问题进行研究,防止因为合谋让部分主体谋取不当利益,维护社会的公平与正义。Audit ethics involves the examination and moral evaluation of auditors’professional awareness,which has a direct and far-reaching impact on audit results.Therefore,it is necessary to introduce the awareness of ethical risk management in audit practice,accurately estimate the deception of audit ethical risks through value judgment,and prevent the distortion of audit information caused by the spillover of such risks,and ensuring positive information guidance for operational decisions of audit entities.In view of this,from the perspective of value judgment,this paper studies the spillover effects and risk avoidance strategies of audit ethical risks,so as to prevent some entities from seeking improper interests due to collusion,and maintain social fairness and justice.

关 键 词：审计道德风险 风险外溢 风险规避 价值判断 

分 类 号：G612[文化科学—学前教育学]