基于自省机制作用的两类导向性审计活动冲突及均衡研究  

Conflict and Equilibrium of Two Sorts of Directional Audits Based on Self-Realization Mechanism

作　　者：李昆 李乾文 

机构地区：[1]南京审计学院工商管理学院,江苏南京211815

出　　处：《审计与经济研究》2015年第4期50-57,共8页Journal of Audit & Economics

基　　金：审计署专项委托研究项目;江苏省优势学科建设二期工程项目;江苏省公共工程审计重点实验室专项研究项目;国家自然科学基金面上研究项目(71472090);国家自然科学基金面上研究项目(71072039)

摘　　要：受制于既定审计资源的约束,企业内审赖以获取动态能力资源的自省机制造成管理审计与传统合规审计之间的机制性冲突,导致现代内审存在导向选择困惑,从而降低了审计的质量与效率。从两类导向性审计的资源及制度相互约束效应、两类审计活动的战略性均衡配置等方面进行分析,得到一系列有助于促进现代内审机制优化、增进内审价值与效率的研究建议。Owing to being restrained to the limited audit resources,the audit self-realization mechanism which is used to acquire the dynamic ability resources results in a conflict between management audit and compliance audit including mainly corporate financial and internal control audit. This paper focused the analysis and discussion towards the strategic equilibrium design between two sorts of auditing and the two audits' mutual resources or institution restraint effect,and thus obtained some beneficial research suggestions to optimize internal audit mechanism and strengthen value and efficiency of internal auditing.

关 键 词：管理审计 合规审计 绩效审计 内部审计质量 鉴证性审计 咨询性审计 财务责任审计 审计冲突 

分 类 号：F239.45[经济管理—会计学]