摘要
审计期望差可分为合理审计期望差和不合理审计期望差。不合理审计期望差弥合的途径在于加强审计师与社会公众的审计沟通,但是在目前沟通方式匮乏的情况下,只有选择审计报告这一联系审计师与社会公众唯一的纽带上进行相关信息的沟通,审计报告具有沟通功能。本文运用现代沟通理论,围绕审计报告从影响有效沟通的"编码"、"传递媒介"、"受讯者"与"解码"、"反馈"和"噪音或干扰"等主要因素入手,对审计有效沟通进行改进。
The audit expectations gap is divided into reasonable audit expectations gap and unreasonable audit expectations gap. The approach of narrowing unreasonable audit expectations gap lies in strengthening effective Communication of auditors and social public. But now we are lack of communication way, the auditor selects communication of relevant information through audit reports, which are only path, and connect auditosrs and users of audit reports. Audit reports possess the function of audit communication. The paper applies modem communication theory to improvement of audit effective communication center around main factors such as coding, media of tranffer, receiver, decoding and feedback and noise, which influence effective communication.
出处
《财经论丛》
CSSCI
北大核心
2010年第2期85-90,共6页
Collected Essays on Finance and Economics
关键词
不合理审计期望差
审计报告
有效沟通
unreasonable audit expectations gap
audit report
effective communication
