Reach On Management Consulting Business And Audit Independence Based On Psychology

Along with the social economic life increasingly rich, supervision work on the economicactivities of audit disputes are never cease. Especially in the present that derivatives business ofaudit business gradually developed, it is a main topic of the auditing profession and academics thatwhether or not derivatives business will affect the audit independence. After years of discussion, theaudit industry and academics still hasn’t been an agreement on the above effects, and even formedseveral different points of view. Through research scholars’ report we can concluded that scholarsare mostly adopt the method of questionnaire survey and empirical analysis, but ignores people whoare the most fundamental factors of the audit business and its derivatives business. In this paper, wediscussed the question whether or not management consulting business will affect the auditindependence based on audit psychology. We come to a conclusion through analysis people who arethe main executive management consulting and audit business, especially auditor, audit staff andaudit report users.The article made a research on the topic from the following aspects: In the first part, it explainsthe background and significance, analyzes and reviews the existing research results at home andabroad. In the second part, it expounds the theory of management consulting business and auditindependence, it also expounds the relationship of the two theories. In the third part, it expounds thetheory of audit psychology. In the fourth part, it analyzes of the influence of management consultingbusiness on audit independence. In the fifth part, it puts forward the realistic choice and future trendof management consulting business.The article mainly analyses the psychology of the auditors from the psychology of the auditingprofession, audit group, individual psychology, audit the audit relationship psychology. At the sametime, we both analyses the psychology of audit staff and audit report users. Through these analyses,we come to a conclusion that the effects of management consulting business are two aspects. Inpresent time of our country, we should encourage the development of management consulting andaudit business in CPA firms. At the same time, we must take measures to prevent the bad effects.