审计风险研究综述

从研究范式与研究方法来看,审计风险研究主要分为三类:(1)在审计学与管理学的逻辑框架内采用理论演绎法或规范研究讨论审计目标、审计环境、审计责任、审计方法与审计风险之间的关系;(2)以实验研究与实地研究的方法在审计学、心理学、行为科学与社会学的逻辑框架内,分析审计风险的影响因素与控制方法;(3)用经验研究的方法在法与经济学的逻辑框架内,讨论制度环境、审计风险与审计市场结构之间的关系。以往国内审计风险的研究主要采用规范研究较多,实验研究、实地研究以及经验研究相对欠缺。

A Review of Audit Risk Research

From the perspective of research paradigm and research methods,audit risk research can be divided into three categories:(1) using deductive or normative alanysis in disciplines of auditing and management,research on the relation between audit risk and audit objectives,audit environment,audit responsibilities, audit methods;(2) using experimental and field alanysis,research on determinants and control methods of audit risk in disciplines of auditing,psychology,behavioral science and sociology;(3) using empirical analysis,research on the relation between institutional environment,audit risk and audit market structure in disciplines of law and economics.Normative alanysis is often used in prior literatures on audit risk in China where lack of experimental and field studies and empirical alanysis.