摘要
行为导向审计模式是一种全新的审计模式,是指审计活动立足于对被审计单位各级受托责任主体行为动机、行为过程及其后果的审查,以对责任人行为的归责、评价作为审计活动的主线,始终以行为引领整个审计过程的方向。与传统账项导向、制度导向、风险导向审计模式相比,行为导向审计模式下的审计理念从"物本中心"观转向"人本中心"观,审计链条从局部转向全局,审计手段从间接转向直接。采用该模式有利于审计活动更好地服务于各级问责工作,充分发挥审计作为各级受托责任控制机制的功能。
Behavior-oriented auditing approach is a new auditing mode, which refers to the auditing activities conducted on the basis of the examination of the behavioral motives, process and consequences of the entrusted subject of liability at different levels in the unit under auditing, focused on the liability identification and evaluation of the responsible party＇s behavior, and oriented by ＂behavior＂ throughout the whole auditing process. Compared with conventional auditing modes, such as account-oriented, system-oriented, and risk-oriented, the auditing concept of behavior-oriented auditing mode has shiRed from？ material-oriented concept to human-oriented concept, the auditing chain has shifted from part to whole, and the auditing means has shiRed from indirect to direct. Adoption of this model can help auditing activities to serve administrative accountability better and function properly as a controlling mechanism for the accountability at different levels.
出处
《当代财经》
CSSCI
北大核心
2013年第4期119-128,共10页
Contemporary Finance and Economics
基金
国家自然科学基金资助项目(71202096)
山东省软科学研究计划项目(2012RKE29012)
关键词
行为导向
审计模式
国家审计
behavior-oriented
auditing approach
state audit
