注册会计师审计行为的优化研究——基于“审计文化”视角

注册会计师审计是市场经济发展到一定阶段的产物。随着市场经济的日益复杂化,经济利益和审计责任的冲突往往会影响注册会计师的审计行为,导致注册会计师审计舞弊现象屡见不鲜,注册会计师审计职业信誉受损。该文试图从会计师事务所这样一个特定的组织出发,探讨审计文化的内涵及其组成要素,并基于对审计文化与审计行为关系的理解,提出了优化审计行为的审计文化构建措施。

Research on the Optimization of CPA＇s Audit Behavior-based on the angle of audit culture

CPA audit is a product of the market economy when it develops to a certain stage. With the in- creasing complexity of the market economy, some of the economic benefits and audit responsibilities conflict tends to affect CPA＇ s audit behavior,which leads to that CPA＇ s audit of corrupt conduct is common and damages the credibility of the auditing profession to some extent.This paper try to start from a specific organization such as accounting finn to probe into the connotation of audit culture,and do more detailed classification to the factors of audit culture.And then based on the comprehension of audit behavior and audit culture,we propose some building measures about audit culture to optimize audit behavior.