Research On The Model Of Behavior-oriented Human-centered Auditing

In the era of agricultural economy and the industrial economy, land and capital is the main factor of production, as long as the master of the land and capital, we can gain a lot of wealth. During this period, the audit mainly around the "material", which is called material--centered auditing. In the era of knowledge economy, human capital instead of physical capital becomes the core competitiveness of enterprises and countries, the value of people get the full attention, and the value of the enterprise is ultimately determined by the value of people. On one hand, people bring the greatest value to the enterprise, on the other hand, people become the most fundamental source of business risk. Behavior is the direct carrier which can truly reflect the intentions of people. In the traditional model of material-centered auditing, the object of auditing are materials, it ignores the people and their behavior which behinds the materials, the drawbacks restrict the development of auditing. In the era of knowledge economy, People’s way of thinking has changed, from material-centered to human-centered. The change of way of thinking results in the appearance of some emerging discipline or thought such as behavioral science, human-centered management and people-oriented accounting. The emerging discipline or thought have a profound influence on the development of audit-related theories. In this paper, I use the standardized research methods. This paper constructs the model of behavior-oriented human-centered auditing according to the behavioral science theory and the nature of auditing. It provides a theoretical reference to the promotion of human-centered auditing. This paper is divided into six chapters in total.The first chapter is an introduction, it mainly elaborate the background of research, the current research and evaluation, the purpose and significance of the study and the research methods. The second chapter is the theoretical basis of the model of behavior-oriented human-centered auditing. It mainly introduces the behavioral science theory, humanistic thought and the economical responsibility theory. The third chapter proposes to develop the model of behavior-oriented human-centered auditing on the basis of analyzing the backwards of the traditional models. The model of material-centered auditing has following defects:the audit object of material-centered auditing focuses on the material, ignoring the importance of people and their behavior; it has not a full consideration of audit risk; accountability audit is not perfect, it results in duplicate audit issues. The human-centered auditing is an inheritance and development to the material-centered auditing, it meets the needs of economic development. The human-centered auditing inherit the scientific part of material-centered auditing, it achieve the objectives of auditing by means of evaluating people and their behavior. The forth chapter elaborates the nature of auditing and the mechanism of behavior-oriented human-centered auditing. The nature of auditing is to achieve maximum control of risk and provide trust-added services and value-added services through evaluating people and their behavior. It analyzes the elements of the mechanism of behavior-oriented human-centered auditing and the interactive mechanism among the elements. The mechanism of behavior-oriented human-centered auditing is mainly composed of the five elements:objectives, functions, methods, rules and information. Among them, the methods and rules belong to behavior factors, they conduct the audit process to be followed; information belongs to result feature, comprehensive information which gains through a series of audit process is a prerequisite for the audit report; Research on objectives and functions is a prerequisite for the study of behavior-oriented human-centered auditing. The fifth chapter is the construction of the model of behavior-oriented human-centered auditing, it’s the core part of this paper. This paper design the audit procedures of behavior-oriented human-centered auditing under the guidance of human-centered principle, advancing gradually principle and systematic principle. It focuses on the behavioral risk analysis of key actors, and proposes to issue the behavior-centered audit report of key actors and the human-centered audit report of the audited entity. The last chapter is the conclusion and outlook. It summarizes the conclusions of the research of the model of behavior-oriented human-centered auditing. At the same time, it explains the innovation and shortage of this paper.