摘要
审计研究中借鉴行为学研究成果形成的审计行为研究对我国审计研究发展有重大意义。审计行为研究通过对审计人员心理和行为规律的研究达到对审计理论结构和审计准则的完善。它也为改善审计决策和会计师事务所管理奠定了基础。
Audit behavior research is the result of audit research that draw lessons from behavior research, which is of great significance to civil audit research. It brings help to rerfect the audit concept structure and audit standard by studying on the auditor is psychic and behavioral regularity. And it also sets the theoretical basis to improve the effectiveness of audit decision-making and the efficiency of accounting firm administration.
出处
《审计与经济研究》
北大核心
2001年第1期15-16,共2页
Journal of Audit & Economics
