A Research On Alienation Of Independent Auditing Behavior And Integrated Governance

The independent auditing is essentially an economic information system .Its essential objective is to provide audit stakeholders with fair and useful decision-making information about the audited economic issues. Audit information is the result of the audit behavior, and its distortion is the product of the alienation of compliance auditing behavior. Alienation of independent auditing behavior refers to the audit behavior body's(including audit institutions and audit staff) deviation from compliance auditing behavior under the influence of the external environment and twisted motivations, which means maximizing their own short-term interests and at the same time doing harm to other stakeholders'interests.Along the guidelines composed of the connotation about alienation of independent auditing behavior——the influence factors——cost - benefit analysis——game analysis about alienation of independent auditing behavior——the governance of alienation of independent auditing behavior——the empirical test of governance, this thesis researches on some issues about alienation of independent auditing behavior based on the theories of Corrupt Triangle Theory, Asymmetric Information Theory, Game Theory and Behavior Governance Theory. Firstly, the thesis defines the connotation of independent auditing, on this basis it defines alienation of independent auditing behavior and analyzes its form and features, and analyses its influence factors by Corrupt Triangle Theory, constructs model of alienation of independent auditing behavior triangle composing by stress, opportunity, pretext and benefit. Secondly, the thesis mainly makes cost - benefit analysis and game analysis, and analyzes the influence of related factors. Thirdly, the thesis discussed the governance of alienation of independent auditing behavior on the basis of behavior governance theory, motivation theory and constraint theory. Finally, using related data, the thesis empirically tests the comprehensive control over alienation of independent auditing behavior with standard empirical method which based on established hypothesis and models.This thesis gives a research on the influence factors and comprehensive control measures of the alienation of independent auditing behavior, and makes cost-benefit analysis and game analysis for it .It aims to enrich the audit behavior theory, to conduct auditing practice, contain and prevent the alienation of audit behavior in audit practice, to ensure the quality of auditing information, and to improve the allocation efficiency of auditing resources.