审计标准随机运用的经验证据

就心理学的区别—固化理论视角而言,做出审计决定后,审计人员应当会从利于证实审计结论正确性视角出发解读审计标准,即存在着审计标准随机运用现象。国际上的一些经验研究证实了存在这种情况,当然也有不同看法。本文基于中国的经验数据,验证了我国存在着审计标准随机运用现象,这一结论部分解释了上有政策、下有对策现象。如何有效地防止和避免审计标准的随机运用,使得审计标准的运用更为客观和有效,是政府部门制定审计标准时必须考虑的问题。当然,政策发挥作用的过程将不可能一蹴而就。

The Empirical Evidence of the Distortion of Auditing Criteria

Based on a psychological differentiation consolidation theory, auditor ought to distort audit criteria after the auditors have made the decisions. Its aim is to confirm the correctness of audit conclusion. Some papers have justified this postulation. Of course, some other papers think these research findings as incorrect and the opposite of that. Based on the empirical data in China, we find that there is the distortion of audit criteria and going concern decision in our country, which are named what policy...