The Application Of Psychology In Financial Statements Audit Of Listed Companies

Psychology was applied in the process of listed company audit properly, which combines psychologyand modern auditing. Because the audit of psychology in the domestic academia has not been universalattention, analysis for the past the psychology applied to listing Corporation report audit only limits to theconcept description and concept, not the application of psychology in the relevant program of listingCorporation financial statements audit in the audit process, not by stages to the application of psychologystrategy and tactics, which leads to the lack of psychology to guide the audit practice. Therefore, this paper inorder to avoid the risk of independent audit is the basic starting point, based on the audit applied psychologyresearch perspective, using the analogy analysis method, inductive reasoning method, deductive method,introduces relevant content of Applied Psychology--Audit psychology from the summary in hand, graduallyin-depth in accordance with the "hierarchy of audit relationship of three people" respectively analyzes theboard of directors of listing Corporation, the auditee and audit of all of the person state of mind andpsychological requirements; then the listing Corporation financial statements audit and risk prevention andcontrol requirements, system to carry out the analysis of psychological tactics; finally, standing in the angle ofaudit practice in Applied Psychology, the psychology tactics and embedded into the audit report of the listingCorporation the working procedure and the steps, put forward the feasibility of operating skills auditpsychology application.ChapterⅠis the introduction, which describes the research background, significance, domestic andforeign research review, research ideas and methods etc. Chapter Ⅱ discusses audit basis of psychology andits contents. This part describes the concept of audit psychology and elaborates some related content. ChapterⅢ is the listing Corporation audit of financial statements and use the psychological analysis of feasibility,listing Corporation audit of financial statements requires the use of relevant theories and thoughts ofpsychological states. Chapter Ⅳ introduces the cultivation of psychological quality in the audit report of theaudit of listing Corporation, mainly to explain the normal daily life and work, auditors should pay attention tothe psychological quality training. Chapter Ⅴ researches the application of listing Corporation financialstatements audit in psychology. The application of psychology to the specific audit, this chapter is the keypoints and the core of the. According to the general audit procedures, will be listed on the company’s financialstatements audit process is divided into three stages, and to analyze the different audit stage psychologicaltactics. Chapter Ⅵ draws the conclusion and the questions needed to be further studied.