摘要
当前,越来越多的企业通过技术创新、商业模式创新等途径实现高质量发展,但这也很大程度上增加了审计师决策环境的复杂性和不可预测性,从而对审计师能力提出了更高要求.以往文献普遍认为,审计师采取行业专门化策略有助于知识积累、声誉激励,进而提升审计师能力,为客户企业提供更高质量的审计服务.然而,行业专门化虽然有助于增强审计师对某一特定领域知识的积累,但也可能导致有缺陷的认知,形成思维定势,将使其在实际审计过程中缺乏足够的灵活性与怀疑精神,导致审计失败.本文介绍了来自心理学、认知科学等学科的研究情况,认为广泛的体验是弥补个体认知缺陷的有效途径之一,多样化的经历有助于改善灵活性和怀疑精神,据此提出,厘清审计师行业专门化与审计质量之间的关系对于重新认识审计师行业专门化策略具有重要的理论价值和政策启示.
Abstract
Previous literature generally believes that the adoption of auditor profession specialization strategy is helpful to improve auditors' capabilities by means of knowledge accumulation and reputation incentives so as to provide higher quality audit services for clients. Even though the profession specialization strategy may enhance the auditor's accumulation of knowledge in a specific field,it may also make the auditor form defective cognition and a mindset,which will make them lack sufficient flexibility and skepticism spirit in the audit practice,resulting in audit failure. This article introduces the research from aspects of psychology,cognitive science and other disciplines,and argues that a wide range of experiences is one of the effective ways to make up for individual cognitive deficits,and that diverse experiences can help improve flexibility and skepticism. Accordingly,it concludes that clarifying the relationship between auditor profession specialization and audit quality has important theoretical value and policy implications for re-understanding the specialization strategy of auditor profession.
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