Research on the Influence of Publication of National Audit Rectification Reports on the Perception of Audit Effectiveness——Based on cognitive psychology and network experiment survey
Audit rectification reporting is a powerful initiative and an important institutional innovation on strengthening and improving the budget review and and oversight by People's Congresses,while the publication of audit rectification reports is one of the basic forms of audit information disclosure.In this paper,we use relevant theories of cognitive psychology and the experimental method of network questionnaire survey to study the impact of various levels of information of audit rectification report on the perception of audit effectiveness.It is found that under the condition of reading the audit rectification report in the logical order,all three components of the audit rectification report can significantly improve the perception of audit effectiveness,but the improvement effect is decreasing in order.Overall,reading the main body of the report is the main source of improvement in the perception of audit effectiveness,while the annexes and interpretations that are read later bring a decreasing incremental increase in the perception of audit effectiveness.Further analysis revealed that the main body of the report had main effect on the perception of audit effectiveness from the section on the details of the corrective actions,and that sections other than the details of the corrective actions had a limited effect on the perception of audit effectiveness.
national auditrectification reportaudit announcementaudit effectiveness perceptioncognitive consequences
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