审计中的行为主义及其对国际审计准则法律内容的影响

V. Holovach
{"title":"审计中的行为主义及其对国际审计准则法律内容的影响","authors":"V. Holovach","doi":"10.37634/efp.2023.11.21","DOIUrl":null,"url":null,"abstract":"The paper is devoted to behaviorism in the field of audit activity, which in the form of the theory of behavior is widely used in scientific research and practice in foreign countries, especially in the USA. The least the problem of behaviorism is studied in Ukraine and then in rather general terms. It is shown that the main source of behaviorism is the philosophy of positivism and pragmatism. Its external manifestation is considered to be an individual reaction on stimuli of an external environment. In connection with this, the motives of the behavior of individuals are assigned a leading role in determining the normative regulation of activity of participants in accounting and auditing. It should also be noted that the precedents for assessing the subjects' behavior in this aspect constitute the system of Anglo-American law. The specified legal system has significant differences from the continental or European law to which Ukraine belongs. The dominance in conceptual law of normativism leads objectively to difficulties on introduction of International Standards on Auditing (ISA) based on the Anglo-American legal system in European countries and Ukraine. The paper also considers how a behavioral approach is used in specific ISA. As the example the ISA 315 \"Identification and Assessment of Risks of Material Misstatement\" and the ISA 240 \"Auditor's Responsibilities Regarding Fraud in the Audit of Financial Statements\" are taken. In particular, ISA 315 proposes to assess the risks of material misstatement through an understanding of the entity and its environment. It is emphasized that such an understanding of the business entity should not be a formal act as a legal entity, but from the position of the real behavior of management personnel. According to the ISA 240, the auditor should exercise professional skepticism throughout the audit, with recognizing the possibility of significant distortion due to fraud or error regardless of management's positive assessment. Based on professional skepticism, regarding the identification by the auditor of specific opportunities to commit fraud, the ISA 240 recommends to analyze the motives of the management personnel's behavior, pressure from the external environment, opportunities to commit fraud, attitudes and logical justification of wrongdoing. The final part of the paper gives relevant recommendations for harmonizing the ISA with domestic regulatory and legal acts and the practical activity of auditors on the territory of Ukraine.","PeriodicalId":112155,"journal":{"name":"Economics. Finances. Law","volume":"397 ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Behaviorism in auditing and its influence on the legal content of international standards on auditing\",\"authors\":\"V. Holovach\",\"doi\":\"10.37634/efp.2023.11.21\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper is devoted to behaviorism in the field of audit activity, which in the form of the theory of behavior is widely used in scientific research and practice in foreign countries, especially in the USA. The least the problem of behaviorism is studied in Ukraine and then in rather general terms. It is shown that the main source of behaviorism is the philosophy of positivism and pragmatism. Its external manifestation is considered to be an individual reaction on stimuli of an external environment. In connection with this, the motives of the behavior of individuals are assigned a leading role in determining the normative regulation of activity of participants in accounting and auditing. It should also be noted that the precedents for assessing the subjects' behavior in this aspect constitute the system of Anglo-American law. The specified legal system has significant differences from the continental or European law to which Ukraine belongs. The dominance in conceptual law of normativism leads objectively to difficulties on introduction of International Standards on Auditing (ISA) based on the Anglo-American legal system in European countries and Ukraine. The paper also considers how a behavioral approach is used in specific ISA. As the example the ISA 315 \\\"Identification and Assessment of Risks of Material Misstatement\\\" and the ISA 240 \\\"Auditor's Responsibilities Regarding Fraud in the Audit of Financial Statements\\\" are taken. In particular, ISA 315 proposes to assess the risks of material misstatement through an understanding of the entity and its environment. It is emphasized that such an understanding of the business entity should not be a formal act as a legal entity, but from the position of the real behavior of management personnel. According to the ISA 240, the auditor should exercise professional skepticism throughout the audit, with recognizing the possibility of significant distortion due to fraud or error regardless of management's positive assessment. Based on professional skepticism, regarding the identification by the auditor of specific opportunities to commit fraud, the ISA 240 recommends to analyze the motives of the management personnel's behavior, pressure from the external environment, opportunities to commit fraud, attitudes and logical justification of wrongdoing. The final part of the paper gives relevant recommendations for harmonizing the ISA with domestic regulatory and legal acts and the practical activity of auditors on the territory of Ukraine.\",\"PeriodicalId\":112155,\"journal\":{\"name\":\"Economics. Finances. Law\",\"volume\":\"397 \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Economics. Finances. Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37634/efp.2023.11.21\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economics. Finances. Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37634/efp.2023.11.21","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文主要论述审计活动领域的行为主义,在国外,尤其是美国,行为主义理论被广泛应用于科学研究和实践中。本文首先在乌克兰对行为主义问题进行了研究,然后对其进行了概括。研究表明,行为主义的主要来源是实证主义和实用主义哲学。它的外部表现形式被认为是个人对外部环境刺激的反应。与此相关,个人行为的动机在决定会计和审计参与者活动的规范性监管方面被赋予了主导作用。还应指出的是,在这方面评估主体行为的先例构成了英美法体系。特定的法律体系与乌克兰所属的欧洲大陆法有显著差异。规范主义在概念法中的主导地位客观上导致了在欧洲国家和乌克兰引入基于英美法律体系的《国际审计准则》(ISA)的困难。本文还探讨了如何在具体的《国际审计准则》中使用行为方法。本文以《国际审计准则》第 315 条 "重大错报风险的识别与评估 "和第 240 条 "审计师在财务报表审计中的舞弊责任 "为例。其中,《国际审计准则》第 315 条建议通过了解实体及其环境来评估重大错报风险。其中强调,这种对企业实体的了解不应是作为法律实体的形式行为,而应是从管理人员的真实行为出发。根据《国际审计准则》第 240 条,审计师应在整个审计过程中保持职业怀疑态度,认识到由于欺诈或错误而造成重大失真的可能性,无论管理层的评估是否积极。基于职业怀疑态度,关于审计师识别具体的舞弊机会,《国际审计准则》第 240 条建议分析管理人员的行为动机、外部环境压力、舞弊机会、态度以及错误行为的逻辑理由。本文最后部分提出了相关建议,以协调《国际审计准则》与乌克兰国内监管和法律法规以及审计师的实际活动。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Behaviorism in auditing and its influence on the legal content of international standards on auditing
The paper is devoted to behaviorism in the field of audit activity, which in the form of the theory of behavior is widely used in scientific research and practice in foreign countries, especially in the USA. The least the problem of behaviorism is studied in Ukraine and then in rather general terms. It is shown that the main source of behaviorism is the philosophy of positivism and pragmatism. Its external manifestation is considered to be an individual reaction on stimuli of an external environment. In connection with this, the motives of the behavior of individuals are assigned a leading role in determining the normative regulation of activity of participants in accounting and auditing. It should also be noted that the precedents for assessing the subjects' behavior in this aspect constitute the system of Anglo-American law. The specified legal system has significant differences from the continental or European law to which Ukraine belongs. The dominance in conceptual law of normativism leads objectively to difficulties on introduction of International Standards on Auditing (ISA) based on the Anglo-American legal system in European countries and Ukraine. The paper also considers how a behavioral approach is used in specific ISA. As the example the ISA 315 "Identification and Assessment of Risks of Material Misstatement" and the ISA 240 "Auditor's Responsibilities Regarding Fraud in the Audit of Financial Statements" are taken. In particular, ISA 315 proposes to assess the risks of material misstatement through an understanding of the entity and its environment. It is emphasized that such an understanding of the business entity should not be a formal act as a legal entity, but from the position of the real behavior of management personnel. According to the ISA 240, the auditor should exercise professional skepticism throughout the audit, with recognizing the possibility of significant distortion due to fraud or error regardless of management's positive assessment. Based on professional skepticism, regarding the identification by the auditor of specific opportunities to commit fraud, the ISA 240 recommends to analyze the motives of the management personnel's behavior, pressure from the external environment, opportunities to commit fraud, attitudes and logical justification of wrongdoing. The final part of the paper gives relevant recommendations for harmonizing the ISA with domestic regulatory and legal acts and the practical activity of auditors on the territory of Ukraine.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信