The Research On Human Capital's Audit Behavior Characteristics' Application In Auditing System Arrangements

The audit behavior characteristics of human capital is the foundation of audit system arrangement. Based on the systematic study of audit behavior characteristics of human capital, this paper theoretically designed audit system arrangement to adapt to the behavior characteristics. After studying the realities of the current auditing system, we found there are several questions. Thus suggested some recommendations targeted for improvement of audit system arrangements.The main view and innovation of this paper include: (1)Studied the audit characteristics of human capital systematically. Auditor is an economic people, taking economic interests maximization as the goal, they might abuse access audit business, and may not appropriately implement audit procedures in auditing process. Moreover, the agency relationship exists to asymmetric information, auditor may issue false audit reports; Human capital property exclusively owns to human capital, which determines human capital's creativity needs incentives. And simultaneously human capital can not be mortgaged, income which creativity brings in for the accounting company have risks, so creativity needs proper constraints.(2)Against human capital's audit characteristics, we designed suited audit systems theoretically. The accounting company's distribution of surplus proceeds to be allocated mainly by funding, and in order to encourage the human capital, distribution according to knowledge should be used to ensure human capital's right of sharing the surplus income. The assignment amount according to knowledge is obtained by pressing the capital assignment amount, and we introduced the allocation procedure and method specifically with models; To ensure the auditors'professional competence and professional ethics, it's necessary to conduct access control; Because auditor is an economic people, it's necessary to conduct behavior control. (3)Suggested some recommendations for improvement of audit system arrangements. In order to encourage human capital's innovation and constrain excessive innovation, we propose distribution according to knowledge should be used to ensure human capital's right of sharing the surplus income, and construct incentive and restrictive mechanisms.We also construct a mathematical model to discuss the appropriate restraint issue; For auditor's access standards are too low, we proposed from accounting company, CPA and Partner; For the irrationality of auditor's behavior control, we proposed establish an independent regulatory mainly, supported by industry self-regulation, and increase practice inspection and punishment.