Study On Auditing Theory Structure Under Supply-Based

With different risks constantly increasing and market competition sharpening day by day, the opportunism behavior tendency of audit subject in practice becomes more and more obvious. Existing demand-based audit theory and his structure mode can not satisfy existing audit practice. In order to standardize the operation behavior of audit subject, strengthen the restraint to audit subject behavior, improve audit work quality, reduce audit risk, and promote audit cause to develop continuously healthily, the author attempts to seek a kind of new audit theoretical system from another perspective—supply-based audit theory structure, which is the specification of supply-based audit theory. The structure is one intact audit theoretical system, made up of audit goal, audit essence, basic audit conception, audit risk, audit norm, audit control, audit message, etc, eight elements, according to their inherent logic relation, looking audit goal and audit essence commonly as the logic starting-points. It offers overall and feasible theory technical support for auditing practice. Using systematic scientific method, regulatory deductive method and comparative analytic approach mainly, on the base of commenting the studying state of existing demand-based audit theory structure, combining present audit environment analysis, the text proposes supply-based audit theory structure; then, analyzes each element as well as its inherent logic relation, and establishes structure model of audit theory; finally, compares supply-based audit theory structure model with demand-based audit theory structure, deepening people's comprehension and recognition to supply-based audit theory structure, in hope of being used for guiding audit practice better. This text is divided into five parts. The first part, the basic part, narrates the research situation in china and the west separately, and also comments this research situation from six respects. The second part, analyzes audit environment which is the starting-point of supply-based audit theory structure study, explained from three parts: concept of audit environment, content of it, audit environment and audit theory structure. This part is the premise of this text. The third part is the emphasis of this text, it analyses the composition elements of supply-based audit theory structure (audit goal, audit essence, and audit risk are explained detailed, the others are explained briefly). The fourth part, key of the text, establishes the graph of supply-based audit theory structure, on the base of the above theory elements analysis, looking audit goal and audit essence commonly as logic starting-point, according to the inherent logic relation of each element. The fifth part, an additional of this text, compares supply-based audit theory structure with demand-based audit theory structure. The whole five major parts are unified one entity. The first part and the last part are corresponding. Supply-based audit theory structure is the specification, is the guide of audit practice. It benefits to normalize audit behavior of audit subject, improve audit risk recognition of audit subject, decrease audit risk, improve audit quality.