现代审计活动中的行为研究

审计作为一种独立的经济监督活动,具体表现为审计人员个体与群体组织的一系列有序的行为,而审计行为与其它行为一样,需要进行科学与合理的规划、领导、组织和控制。因此,在现代审计活动中,必须注重对审计行为的研究,把握个体行为、群体行为两者的内在联系和相互作用,充分调动审计人员的工作积极性和主观能动性,增加审计群体的凝聚力,促进审计组织活动的有效进行。

Research on Behaviors in Modern Auditing Activities

Auditing as a kind of economic supervisory activities includes a series of sequential behaviors of individuals and groups.Like other behaviors,scientific and reasonable designing,leadership,organizing and controlling are needed.Hence,in modern auditing activities,we should attach importance to research on auditing behavior,understand the interrelationship and influence between the individual behavior and group behavior fully motivate the auditors and bring their subjective initiative into full play,increase the rallying force of the auditing groups and promote the effective operation of the auditing organizational activities.