Research On The Mechanism Of Social Auditing System Flexibility

With the rapid development of social economy, science and technology, especially information technology, the social auditing system is in the condition of dynamic movement, no matter its internal system or external conditions-auditing environment accompanied. The tremendous change of environment and strengthen of out-of-order about system makes it face a lot of infinite uncertainties, we can also call the phenomenon risk aggrandizement. Because of the turbulence and uncertainty of environment and the augmentation of system disorderliness, the social auditing system flexibility is becoming an effective and important method to cope with auditing environment's variety and the uncertainty of system, which can control and manage auditing risk, guarantee auditing quality and improve the efficiency of auditing decision-making. It is not only an internal characteristic of existing objectively in the behavior and activities of the individual of social auditing, but also a realistic tool to adapt auditing environment and manage auditing risk in CPA industry. It has an important theoretical referenced value and practical significance to explore the objective principles of social auditing system flexibility systemically and deeply.Along with a special logic researching way composed of the basic concepts about the social auditing system flexibility—the formation mechanism of flexibility—dynamical of flexibility—identification, measurement and assessment of flexibility—choice optimization of flexible level—some tactics to improve flexibility—the empirical test of flexibility, in this dissertation, we have been studying mechanism of the social auditing system flexibility based on the theories of system flexibility, modern auditing, system and contingency. Through analysis and research, this dissertation constructs generative process grape of social auditing system flexibility and researches on motivation about the social auditing system flexibility, effective identification, measurement and assessment, best choice of level, presents the characteristics and basis rules of social auditing system flexibility, suggests some tactics to improve social auditing flexibility and makes empirical test for validity of flexibility. The whole framework of the dissertation shows as follow. Chapter 1 introduces the purposes, background, meaning, content and methods in this research. Chapter 2 elucidates the basic principle of flexibility theory, relative auditing theories, system theory and contingency theory. Chapter 3 firstly defines the definition and characteristics of social auditing system flexibility, analyzes the essential factors and the validity of social auditing system mechanism through conformity-integration formation pattern, and explains the validity of social auditing system flexibility. Chapter 4 narrates social auditing system flexibility by mathematical language, based on the summary of flexibility motivation in social auditing system, analyzes the logical relationship among its factors of social auditing system, constructs flexibility power operation frame chart in social auditing system, and proposes the policy of upgrading flexibility motivation. Chapter 5 is the measurement, estimation and analysis of social auditing system flexibility based on its identification. It analyzes the existence and validity of social auditing system flexibility, advances the recognition method and route of flexibility in social auditing system, concludes and makes a generalization about the measurement principle, method and model of social auditing system flexibility, and dissertates the validity of social auditing system flexibility under the constraint principle of cost-benefit. Chapter 6 explains and analyzes the best choice of level of the social auditing system flexibility by using economic principles based on characteristics of four dimensional interpretations. Chapter 7 suggests some strategies to improve social auditing system flexibility based on the logical view of its influencing factors, which include the strengthening of organization governance, the integration of internal resources, the perfection of operation mechanism, improving efficiency of decision and the purification of environmental auditing. Chapter 8 utilizes related data to examine the social auditing system flexibility based on two aspects which are market characterization and analysis of influence factor, making use of empirical research of establishing hypothesis and model. Chapter 9 is the summarization of this dissertation and prospect for the research.