CPA審計視野下審計客體態(tài)度研究.pdf

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3、——————，——————————_——_—_—————————一——一Thisstudyinvolvesauditingpsychology，anewbranchofappliedpsychologySpecificallyitisaimedattheattitudesofauditingobjectsfromcPAauditperspectiveBasedonaselfdesignedquestionnairenamedTheAud

4、itingAttitudesofAuditingO歷cP坶andthetestofthereliabilityandvalidityofit，thestudyverifiesthedifferencesofattitudesofauditingobjectsinfluencedbydifferentfactorsbyusingcorrelationanalysisandclusteranalysisTheresultsasfollows

5、：(I)TherearesignificantdifferencesfortheeffectofthesamefactortotheaRitudesofauditingobjects“cooperative”and‘‘uncooperative”Amongthemthefactorsconcernin2repetitivefactorsandcomplicatedfactorsofauditingenvironment，affectiv

6、efactorsofauditingobjects，thestyleandtheauthorityofauditingsubjectshavesignificantcorrelationwiththeuncooperativeattitudeofauditingobjects，buttheabateofthesefactorshavenotsignificantcorrelationwithmotivatingthecooperativ

7、eattitudeofauditingobjectsAndotherfactorsconcerningtheinfluenceandtheprovisionmethodsofauditinginformation，thefinancialconditionandthecognitionofauditingobjects，thepositionandintentionofauditingsubjectshavesignificantcor

8、relationwiththecooperativeattitudeofauditingobjects，butthedeficiencyofthesefactorshavenotsignificantcorrelationwithmotivatingtheuncooperativeattitudeofauditingobjects(2)Therearetwofactorsaffectingtheattitudesofauditingob

9、jectsOneofthemincludesrepetitivefactorsandcomplicatedfactorsofauditingenvironment，affectivefactorsofauditingobjects，thestyleandtheauthorityofauditingsubjects；theotherinvolvestheinfluenceandtheprovisionmethodsofauditingin

10、formation，thefinancialconditionandthecognitionofauditingobjects，thepositionandintentionofauditingsubjectsConclusions：f11Fortheattitudesofauditingobjects，theoppositesideof“cooperativeattitude”isnot“uncooperativeattitude”，