审计师行为选择与其独立性偏好关系分析

现行关于审计师行为实证研究中,大都基于审计意见类型推断审计师独立性,没有对审计意见类型为什么能代表审计师独立性进行分析和讨论,本文采用偏好、选择与效用经济学基础理论来进行分析和证明。通过逻辑分析、模型构建和推导发现,对审计意见类型的选择结构能够推断审计师对独立性的偏好关系,这种关系是基于审计师效用最大化做出的。

The Relation between Choice Behavior Structure and the Preference for Auditor Independence

Most of positive research about auditor's behaviors is to infer auditor independence by analyzing the kind of audit opinions and few papers has discussed and proved why the audit opinions can represent the auditor independence, and in contrast, brought forth many debates. For these questions, we try to deal with them by the economic fundamental theory about preference, choice structure and utility function. By rigorous logic analysis, model construction and inference, this paper concludes that one can infer the preference for auditor independence by analyzing choice structure about audit opinions. And this relation must be attained by maximizing the auditors' utility.