审计机关购买社会审计服务决策研究

审计机关购买社会审计服务是基于承接单位所提供的审计服务质量可以达到预期、承接人员可以做到勤勉尽责这两个前提。通过服务购买,审计机关与社会中介机构缔结经济契约,弥补自身审计资源的不足。不同社会中介机构所能提供的审计服务在质量和价格上是有差异的;由于信息不对称,社会中介机构作为审计服务的供给方可能会选择性提供审计业务能力相关信息,审计机关可能无法优选目标而出现逆向选择现象。面对质量和成本双重目标约束,在探索协调路径的基础上,运用层次分析法,根据审计机关购买社会审计服务的特点,构建各指标的层次结构模型,从质量和成本两个维度进行量化分析,提出可行性方案,再进行决策,这种方法可以解决目前审计机关购买社会审计服务中可行性方案量化不足的问题。

Research on Audit Institutions'Decision-making for Purchasing CPA Audit Services

The purchase of CPA audit services by audit institutions is based on the premise that the quality of audit services provided can meet client expectations,and that the duties can be performed diligently.When purchasing audit services,a contract is concluded between audit institutions and CPA firms to make up for the lack of audit resources in audit institutions.Audit services provided by different CPA firms vary in quality and price.Due to information asymmetry,CPA firms,as the suppliers of audit services,may selectively provide information related to their professional ability,and therefore audit institutions may not be able to select the optimal target CPA firms,resulting in an adverse selection.Facing the dual constraints of quality and cost,this paper explores a coordinated path,and uses a hierarchical analysis method to construct the hierarchical model for each indicator according to the characteristics of audit institutions'purchase of CPA services.With a quantitative analysis from the two dimensions of quality and cost,the feasibility of the scheme for decision-making is put forward by using the hierarchical analysis method.The proposed method can solve the problem of insufficient quantification of feasible schemes in the current purchase of CPA audit services.