A Research On The Formation Mechanism And Measurement Of Social Auditing System Flexibility

As an inner and synthetic control ability of system, the social auditing system flexibility can deal with the variation of auditing environment, make decisions and take actions efficiently and economically. It has a theoretical and practical significance for improving the auditing efficiency, controlling the auditing risk and assuring the auditing quality. This paper analyzes the characteristics of social auditing system flexibility based on the relative auditing theory and flexibility theory, presents the mechanism of social auditing system flexibility guiding by the logic relationship of auditing factors and reveals the operation mechanism of social auditing system flexibility based on the continuity-integration view. In our research, we aim at enriching and expanding the behaviour theory of social auditing system and guiding the auditing practice.This paper is divided into five chapters and discusses the relative problems about the social auditing system flexibility. The first chapter analyzes the background of this research, develops the research status quo of the flexibility and the application theory home and aboard and summarizes the research thought, research methods and the innovation; the second chapter elucidates the basic theory including flexibility theory, relative auditing theory and contingency theory; the third chapter analyzes the characteristics of social auditing system flexibility, presents the mechanism of social auditing system flexibility guiding by the logic relationship of auditing factors and reveals the operation mechanism of social auditing system flexibility based on the continuity-integration view; the forth chapter constructs the measurement model of social auditing system flexibility based on system dynamics and analytic hierarchy process; the fifth chapter researches ways to improve social auditing system flexibility from the social auditing organizational structure, social auditing body management level and auditing technical ability three aspects.Under taking market as body to the basic distribution of social economic...