Research On Psychological Analysis And Application Of Auditees

Audit psychology is a new frontier subject under the trend of subject diversification.It mainly integrates the knowledge of auditing,psychology and behavioral science.The study of the psychological characteristics and laws of audit object will improve the efficiency and quality of auditing,and will help to form a good relationship between audit subject and object.This paper mainly uses the methods of documentary research,character analysis,case analysis,case study and questionnaire survey to study the psychological analysis and application of audit object.The content of this paper consists of the three parts: first,the psychological analysis of audit object.This part focuses on the analysis of the psychological activities and change rules of the auditees,expounds the positive and negative psychology of the audit object,and analyzes the factors that affect the psychological change of the audit object,so as to find out the causes of the various psychology of the audit object.Inside,in the study of the psychological activities of the audit object,the audit object psychology is divided into individual psychology and group psychology.Finally,six representative companies in Yunnan Province issued the questionnaire of audit object psychology research,and analyzed the results.Second,the applied research of audit object psychology.This part introduces some small cases,focusing on the guiding significance and adverse effects of the positive and negative psychology of auditees on audit.And then,according to the psychological law of auditees,improve and enrich the corresponding audit procedures,and put forward auditing countermeasures to deal with the positive and negative psychology of auditees.Third,an analysis of auditing psychology of M company.This part first introduces M company and its senior and mid-level managers,through field research and interviews to understand the psychology,attitude and behavior of M company’s senior management and relevant department managers in the face of external audit,and records an interview report of "Psychological Activities of Auditees".This paper analyzes the psychology of M company’s senior and mid-level managers,puts forward audit countermeasures,and draws inspiration.The research on the psychological analysis and application of audit object is carried out: on the one hand,the research on the psychological activity of audit object is included in the scope of audit theoretical research,and the theory of revealing thelaw of psychological activity of audit object is of great theoretical value to enrich and develop audit theory;On the other hand,the application of audit psychology can improve the efficiency of audit work and promote the harmonious and healthy development of interpersonal relationship in audit practice,which has great practical significance.