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论文编号：	4223
作者编号：	1120080713
上传时间：	2012/6/5 21:04:05
中文题目：	审计师偏好、审计咨询关系与审计谈判判断
英文题目：	Auditors Preference，Audit Consultation Relationship and Audit Negotiation Judgment
指导老师：	张继勋
中文关键字：	审计师偏好，审计咨询，关系密切程度， 审计谈判判断
英文关键字：	auditor preference, audit consultation, relationship close degree, audit negotiation judgment
中文摘要：	审计谈判是审计师与客户解决存在争议会计问题的主要方式，而且经常发生，它是财务报表审计的重要环节，审计谈判的结果将反映在财务报表中，因而，审计谈判对审计质量和财务报表质量产生重要影响。审计师偏好和审计咨询关系是审计谈判中的两种重要背景因素，它们可能对审计师的谈判判断产生影响，进而影响审计质量。本文以心理学的各种理论为基础，采用实验研究方法检验了审计师偏好和审计咨询关系对审计师谈判判断的影响。 本文共分六章。第一章为引言；第二章为文献综述，分别回顾了已有的审计谈判研究和审计判断中的咨询方面的文献并进行了评论；第三章在对审计师偏好及形成和社会交往中的人际关系分别进行介绍的基础上，运用动机推理及偏好影响信息处理、情感作为信息、情感启发法以及关系引发信任等心理学理论分析审计师偏好和审计咨询关系对审计谈判判断的影响并提出相关假设；第四章对本文研究采用的实验方法和具体设计进行了介绍；第五章在进行被试分析和操控检验的基础上，对实验获得的数据进行统计分析，检验本文提出的研究假设；第六章为本文的结论，对本文的研究结论进行总结，并讨论局限性和未来研究方向。本文得出的主要研究结论包括： 1．理论分析表明，具有客户导向偏好的审计师运用最能实现满足客户需求的信念和策略处理信息，怀疑与偏好不一致的审计证据，从而使审计师的偏好影响他们的谈判判断；同时，审计咨询关系伴随的情感因素能够成为一种影响审计师决策的信息，在审计咨询涉及的建议采纳这种复杂决策中容易采用情感启发法进行判断，审计咨询关系与信任密切相关，这使得审计咨询关系能够影响审计师所做的谈判判断；而且，审计咨询关系对审计谈判判断的影响取决于审计师的偏好。 2．实验结果表明，审计师偏好影响审计师对争议事项所做的谈判判断。相对于客户导向偏好的审计师，客观导向偏好的审计师确定的最终计提存货减值准备金额和最小可接受存货减值准备金额更高，确定的最终计提存货减值准备金额与建议更为接近，发生的立场改变金额更小。 3．实验结果表明，审计咨询关系影响审计师所做的谈判判断。相对于审计咨询关系一般的情况，审计咨询关系密切时审计师确定的最终计提存货减值准备金额和最小可接受存货减值准备金额更高，确定的最终计提存货减值准备金额与建议更为接近，而审计咨询关系对审计师的立场改变金额并未产生显著影响。 4．实验结果表明，在审计师偏好为客户导向的情况下，审计咨询关系密切时，能够提高审计师对同事建议的接受程度并影响到他们所做的谈判判断，也即，审计师确定的最终计提存货减值准备金额与建议更为接近，确定的最终计提存货减值准备金额和最小可接受存货减值金额更高。然而，审计师偏好和审计咨询关系并未对审计师的立场改变金额产生显著的共同影响。
英文摘要：	Audit negotiation is the main way to solve the controversial accounting issues between auditors and customers, and frequently occurs, it is a key process of financial statements audit, and audit negotiation outcomes will be reflected in the financial statements, therefore, the negotiations will have a major impact on the audit quality and financial statements quality. The auditor preference and audit consultation relationship are two important background factors in audit negotiations, they may impact on auditors’ negotiation judgment, and then affecting the audit quality. This study is based on various psychological theories, experimentally examine the effects of auditor preference and audit consultation relationship on auditors’ negotiation judgments. The dissertation is divided into six chapters. Chapter one is an introduction; chapter two is literature review, review and comment the existing literatures about audit negotiations and consultation in audit judgment; chapter three based on respectively introducing auditors preferences and its’ formation, and the interpersonal relationships in social interaction, analyze the effects of the auditors preferences and audit consultation relationships on audit negotiation judgments using psychological theories including motivation reasoning, preferences affect information processing, affect as information, emotion heuristics and relationship leading to trust, and develop the hypotheses; chapter four describes the experimental methods and the specific experimental design; chapter five analyses the experimental data and tests hypotheses based on participant analysis and manipulation check; chapter six concludes the dissertation by stating research conclusions, discussing the limitations, and several future research directions. The major conclusions of the dissertation are as following: 1. The theoretical analysis argues that the auditors of customers-oriented preference process the information using the beliefs and strategies of best to meet the customer needs, doublt the audit evidences which are inconsistent with the preference, so that the preference of auditors affect their negotiation judgments; at the same time, the emotional factors associated with audit consultation relationship can become an information that affecting auditors decision making, the complicated decision making such as audit consultation involved in advice adoption is easy to make a judgment by using affect heuristic, audit consultation relationship is closely related to trust, which will make audit consultation relationship have impact on auditors’ negotiation judgments; and, the effects of audit consultation relationship on audit negotiation judgments will depends on auditor preference. 2. The experimental results showed that auditor preferences affect auditors’ negotiation judgments on disputing issues. Relative to the auditors of customer-oriented preference, when the auditor preference was objective-oriented, the final record amount for inventory write-down which auditors determined was higher, the minimum acceptable inventory write-down of auditors was higher, the quantity between the determined final record amount for inventory write-down and advice was closer, and the amount of position changed was smaller. 3. The experimental results showed that audit consultation relationship affected the auditors’ negotiation judgments. Relative to general audit consultation relationship, when audit consultation relationship was close, the final record amount for inventory write-down which auditors determined was higher, the minimum acceptable inventory write-down of auditors was higher, the quantity between the final record amount for inventory write-down which auditors determined and advice was closer, but the audit consultation relationship had no significant impact on the amount of position changed. 4. The experimental results showed that in the situation of auditor preference was customer-oriented, when audit consultation relationship was close, auditors’ advices acceptance degree could be improved and had impacted on their negotiation judgments, that is, the quantity between the final record amount for inventory write-down which auditors determined and advice was closer, the final record amount for inventory write-down which auditors determined was higher, the minimum acceptable inventory write-down of auditors was higher. However, auditor preference and audit consultation relationship have no significant interaction impact on the amount of position changed.
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