【作者】 武恒光； 李璐；

【机构】 山东财经大学会计学院； 中南财经政法大学会计学院；

【摘要】 在演化经济学的分析框架中,经营风险审计变迁的机理和路径如下:由成本压力和利润动机所引致的高度结构化的审计流程不再符合审计师的"满意"标准,引发了审计师对于"新奇"的搜寻,选择机制最终选择经营风险审计;审计结构惯例的刚性和互动主体间的异质性构成的经营风险审计复制"壁垒"、以及市场选择机制和社会文化选择机制结果的不一致决定了复制路径的"曲折"。从表面上看,监管部门通过设计审计职业界遵循的规则所形成的人为秩序主导了经营风险审计变迁的内容,在其背后,实际上是经营风险审计内部规则的自发演化。更多还原

【Abstract】 Under the framework of evolutionary economics,the organics and path of business risk oriented audit change is as followings:highly structured audit process caused by the cost pressure and pursuit of profit is not satisfied by the auditors’ "satisfaction" criteria,and makes auditors seek the "variation",and business risk oriented audit is selected by selection mechanism eventually;diffusion barrier of business risk oriented audit caused by the rigidity of audit structure convention and heterogeneity of stakeholders,and the different results from the market choice mechanism and social and cultural choice mechanism make the diffusion path "hard".In appearance,the regulation bodies dominate the business risk oriented audit by designing rules that obeyed by audit professions ;in essence,the nature of the phenomenon is the self-evolution of internal rules of business risk oriented audit.更多还原