A Study On Auditing Objectivity In CPA Audit

This study involves auditing psychology, a new branch of applied psychology. Specifically, it is aimed at the attitudes of auditing objects from CPA audit perspective. Based on a self-designed questionnaire named The Auditing Attitudes of Auditing Officers and the test of the reliability and validity of it, the study verifies the differences of attitudes of auditing objects influenced by different factors by using correlation analysis and cluster analysis.The results as follows:(1) There are significant differences for the effect of the same factor to the attitudes of auditing objects-"cooperative" and "uncooperative". Among them, the factors concerning repetitive factors and complicated factors of auditing environment, affective factors of auditing objects, the style and the authority of auditing subjects have significant correlation with the uncooperative attitude of auditing objects, but the abate of these factors have not significant correlation with motivating the cooperative attitude of auditing objects. And other factors concerning the influence and the provision methods of auditing information, the financial condition and the cognition of auditing objects, the position and intention of auditing subjects have significant correlation with the cooperative attitude of auditing objects, but the deficiency of these factors have not significant correlation with motivating the uncooperative attitude of auditing objects.(2) There are two factors affecting the attitudes of auditing objects. One of them includes repetitive factors and complicated factors of auditing environment, affective factors of auditing objects, the style and the authority of auditing subjects; the other involves the influence and the provision methods of auditing information, the financial condition and the cognition of auditing objects, the position and intention of auditing subjects.Conclusions:(1) For the attitudes of auditing objects, the opposite side of "cooperative attitude" is not "uncooperative attitude", but "without cooperative attitude". Similarly, the opposite side of "uncooperative attitude" is not "cooperative attitude", but "without uncooperative attitude". (2) Following the famous two-factor theory of Herzberg’s, here some factors that affect the uncooperative attitude of auditing objects are called "the hygienic factors of attitudes", and other factors that affect the cooperative attitude of auditing objects are called "the motivating factors of attitudes". Therefore, the theory developed in this study is called "The Motivating-hygienic Factors of Attitudes, namely,"The Two-factor Theory of Attitudes".