1、本科毕业论文（设计）外文翻译外文题目THEREALITIESOFAUDITORSINDEPENDENCEANDOBJECTIVITY外文出处JOURNALOFACCOUNTINGBUSINESSMANAGEMENT外文作者MKRISHNAMOORTHY1原文THEREALITIESOFAUDITORSINDEPENDENCEANDOBJECTIVITYAHSONUMAR2004STATESTHATAUDITING,LIKEOTHERPROFESSIONS,REQUIRESITSMEMBERSTOMAKEIMPARTIALANDOBJECTIVEJUDGEMENTSTHEREARESTANDAR
2、DSANDRULESGOVERNINGTHEWORKOFAUDITORSTHATEMPHASIZETWOFUNDAMENTALISSUESFIRST,THENEEDFORAUDITORSTOAVOIDANYADDITIONALECONOMICTIESWITHTHECLIENT,AND,SECOND,THENEEDTOBEABSOLUTELYOBJECTIVEINTHEIRAPPROACHTOTHEAUDITANDTHECLIENTHOWEVER,THEREHASBEENCONSISTENTCRITICISMABOUTTHEQUALITYOFAUDITS,ESPECIALLYAFTERTHESA
3、VINGANDLOANSASSOCIATIONSFAILUREOFTHE1980SCRITICSHAVEDOCUMENTEDNUMEROUSINSTANCESWHEREAUDITORSFELLSHORTOFFULFILLINGTHEIROBLIGATIONSTOTHESOCIETYFOREXAMPLE,AUDITORSWERECRITICISEDFORNOTWARNINGSHAREHOLDERSANDPOTENTIALINVESTORSABOUTTHEGOINGCONCERNPROBLEMSOFCOMPANIESTHATSUBSEQUENTLYFAILEDTHEAUTHORDISPLAYSTW
4、OSCHOOLSOFTHOUGHTSINHISARTICLEONEOFWHICHISTHATINANACTUALAUDITSITUATION,THEAUDITORMUSTMAINTAINACLOSERELATIONSHIPWITHHIS/HERCLIENTINORDERTOUNDERSTANDTHEOPERATIONSANDOBTAINAPPROPRIATEINFORMATIONESSENTIALTOTHEFORMATIONOFHIS/HEROPINIONONTHEOTHERHAND,ITISPSYCHOLOGICALLYIMPOSSIBLEFORAUDITORSTOBEINDEPENDENT
5、ANDOBJECTIVEBECAUSE,EVENANAUDITORPOSSESSINGAHIGHLEVELOFINTEGRITY,CANNOTIGNOREPRESSUREENFORCEDBYMANAGEMENTOWINGTOTHEIRPOWERTOHIREANDFIREAUDITORSATWILLTHEYNOTONLYHAVETORELYONTHEMANAGEMENTFOREVIDENCEBUTALSOFORFUTURESTREAMSOFREVENUESTHATCANONLYBEENSUREDIFTHEYCONTINUETOSERVEINTHEIRCAPACITYASAUDITORSTHEAU
6、THORNOTESTHAT,INSITUATIONSWHENTHEMANAGEMENTISTRUTHFULANDHONEST,THERELATIONSHIPBETWEENTHEMANAGEMENTANDTHEAUDITORISOFCOLLABORATIONANDTHEAUDITORCANCOMPLETETHEASSIGNMENTTOHIS/HERCOMPLETESATISFACTIONHOWEVER,INSOMESITUATIONSTHERELATIONSHIPBETWEENTHEAUDITORSANDTHEMANAGEMENTMAYBEANTAGONISTICANDANECDOTALEVID
7、ENCESUGGESTSTHAT,INSUCHSITUATIONS,CLIENTPRESSUREONAUDITORSMAYCONSTITUTEATHREATTOAUDITORINDEPENDENCEANDOBJECTIVITYTHEREFORE,ITWOULDBEINACCURATETOASSUMETHATTHEREISINDEPENDENCEOFJUDGEMENTINTHEAUDITINGPROFESSIONSO,DOESTHATMEANTHATALLAUDITORSARESLYANDCONNIVINGPERSONS2DAVIDTOTLEY1996STATESTHATSTUDIESCARRI
8、EDOUTINAUDITINGFIRMSINTHEUSAHAVEIDENTIFIEDSPECIFICTYPESOFAUDITORDYSFUNCTIONALBEHAVIOUR,ANDSUGGESTEDTHATTHESEBEHAVIOURSARESTRONGLYLINKEDTOTHECONTROLSYSTEMINGENERALANDTOAUDITTIMEBUDGETSINPARTICULAREARLIERFINDINGSFROMTHEUSASUGGESTTHATAUDITORSREACTIONSTOTIGHTBUDGETSMAYHAVEIMPORTANTIMPLICATIONSFORAUDITQU
9、ALITYINDEPENDENTAUDITEXISTSBECAUSEOFTHEPRESENCEOFINFORMATIONASYMMETRYBETWEENMANAGEMENTANDSHAREHOLDERSINDEPENDENTMONITORINGOFTHEACCURACYOFFINANCIALINFORMATIONPRODUCEDBYMANAGEMENTCANHELPREDUCETHERISKOFSHAREHOLDERSSUFFERINGAGENCYLOSSESHOWEVER,THEQUALITYOFTHEAUDITCANNOTBEVERIFIEDBYTHESHAREHOLDERSANDOTHE
10、RUSERSOFFINANCIALINFORMATION,SOANYJUDGEMENTREGARDINGTHEVALUEOFTHEAUDITMUSTTHEREFOREBEBASED,ATLEASTPARTLY,ONTHEPERCEIVEDREPUTATIONOFTHEAUDITORTARGETSWHICHAREQUANTIFIEDANDSPECIFICAREANIMPORTANTELEMENTINANEFFECTIVEMANAGEMENTCONTROLSYSTEMPROVIDEDSUCHTARGETSARESETATAPPROPRIATELEVELSOFDIFFICULTY,THEYFACIL
11、ITATETHEEVALUATIONOFPERFORMANCEANDTHEPLANNINGOFCORRECTIVEACTIONWHENNECESSARYTHEREISALSOCONSIDERABLEEVIDENCEINTHEPSYCHOLOGICALLITERATURETHATTHEUSEOFPRECISEANDQUANTIFIEDTARGETSCANRESULTINBETTERPERFORMANCETHANWHENNOSUCHTARGETSARESETTHIS,HOWEVER,ISCONTINGENTONTHEMOTIVATIONALCAPACITYOFTHETARGETS,WHICHDEP
12、ENDSONTHEEXTENTTOWHICHTHEYAREACCEPTEDANDINTERNALIZEDBYSUBORDINATESAUDITORSAREGENERALLYINNODOUBTTHATMEETINGTIMEBUDGETSISVITALFORASUCCESSFULCAREERTHEREISTHEREFORESTRONGEVIDENCETHATMEETINGBUDGETSINTHISSETTINGISCLEARLYASSOCIATEDWITHVALUABLEREWARDSTHESECONDFACTORWHICHISRELEVANTTOTHEMOTIVATIONALIMPACTOFBU
13、DGETTARGETSRELATESTOTHEPERCEIVEDATTAINABILITYOFTHOSETARGETSRESEARCHEVIDENCEHASSHOWNTHATTHEUSEOFSPECIFIC,DIFFICULTTARGETSCANLEADTOHIGHERPERFORMANCELEVELSTHANMODERATEOREASYTARGETSFORAUDITFIRMS,THEREISANEEDTORECOGNIZETHATAUDITQUALITYMAYBEINCREASINGLYTHREATENEDBYBEHAVIOURSWHICHAREMOTIVATEDBYTHEPERFORMAN
14、CEEVALUATIONSYSTEMTHECURRENTECONOMICANDSOCIALENVIRONMENTINWHICHAUDITORSOPERATESEEMSTOPRESENTASETOFCONDITIONSLIKELYTOAGGRAVATETHISTHREATTHEKEYIMPORTANCEOFTIMEBUDGETSANDTHEUSEMADEOFBUDGETARYINFORMATIONINTHEEVALUATIONOFPERFORMANCEWARRANTCAREFULCONSIDERATIONITIS3SUGGESTEDTHATBECAUSEAUDITINGISATEDIOUSAND
15、METICULOUSPROCESS,IFITWASCOMPLETEDPRECIPITATELY,THEREAREREASONSFORITTOBEINACCURATE。THEAUSTRALIANCPAMELBOURNE2004SAYS,SINCETHEDOWNFALLOFENRONANDARTHURANDERSEN,THERELATIONSHIPBETWEENANAUDITORANDITSCLIENTISSOMEWHATQUESTIONABLEISITTRUETHATAUDITORSARETOTALLYINDEPENDENTINCARRYINGOUTTHEIRDUTIESORISTHEREAPO
16、SSIBILITYTHATTHEYCANSTILLBESWAYEDANDINFLUENCEBYTHEIRCLIENTSLUREDBYTHEFACTTHATTHEYAREEMPLOYEDBYTHECLIENTSTOSERVETHEMANAUDITORSJOBPLAINLYPUTISNOTVERYNICETHEIRDUTYISTOINVESTIGATEANDSCRUTINIZETHECOMPANYINWHICHHIREDTHEMINTHEFIRSTPLACE,WHICHCOULDLEADTOUNPLEASANTRESULTSITISLIKEBEING“BETWEENAROCKANDAHARDPLA
17、CE”INTHISARTICLE,TWOMEMBERSOFCPAAUSTRALIASPROFESSIONALSTANDARDSCOMMITTEEEXAMINE4HYPOTHETICALSCENARIOSOFAUDITORSINMAINTAININGTHELEGALANDPROFESSIONALRELATIONSHIPBETWEENTHEAUDITORANDITSCLIENTONEOFWHICHDISCUSSESTHECONFLICTWHENTHEAUDITORSDISCOVERSTHATTHECOMPANYISABOUTTOGOBANKRUPTASANAUDITORHEHASTHERESPON
18、SIBILITYTOCEASEALLBUSINESSOFTHECOMPANYBUTASITHISLONGTIMECLIENTHEWOULDTRYTOREMEDYTHESITUATIONWHILESTILLALLOWINGTHEBUSINESSTOOPERATEITQUESTIONSTHEACTIONSTHEAUDITORSHOULDTAKEBECAUSEHESHOULDNOTLETTHEFACTTHATTHECOMPANYISALONGTIMECLIENTINFLUENCEHISDECISIONITISBELIEVEDTHATTOBECOMPLETELYOBLIVIOUSTOTHEFACTTH
19、ATHUMANNATUREISSUSCEPTIBLETOBEINFLUENCEDBYSITUATIONANDCONDITIONSAREIMPOSSIBLETHEREFORE,AUDITORSHAVETOBESENSIBLEANDLOGICALINCARRYINGOUTTHEIRDUTIESTHEBESTTHEYCAN,ASHUMANLYASPOSSIBLERUSSELLWILLIAMSANDRULZIONRATTRAY2004SAYAUDITORSASCONSULTANTSAREOFTENCRITICISEDFORUSINGTHEMANAGERIALEQUIVALENTOFPSYCHOBABB
20、LE,“CONSULTOBABBLE”,ASAPARTOFABIGDECEPTIONITISASCHEMEWHEREAUDITORSOFTENHIDEISSUESSURROUNDINGTHEIRCREDIBILITYASCONSULTANTSANIRONYABOUTCONSULTANTSISTHAT,DESPITETHELASTDECADESHOWINGPHENOMENALGROWTHINTHEDEMANDFORTHEIRSERVICES,THEYREMAINAMUCHMALIGNEDGROUPWITHTHEIRSERVICESRECEIVINGNOTABLECRITICISMHOWMUCHD
21、OCONSULTANTSREALLYKNOWTHEYREQUIRENOSPECIALQUALIFICATIONTOPRACTISE,FEWUNIVERSITIESOFFERPROGRAMMESINCONSULTINGANDTHENEWYOUNGINEXPERIENCEDENTRANTINTOTHECONSULTINGFIRMOFTENONLYRECEIVESTRAININGON4THEJOBEVENTHEEXPERIENCEDCONSULTANTHASPROBLEMS,FOR,WHILSTYEARSOFINDUSTRYEXPERIENCEMIGHTBEPRESENT,THEFACTTHATTH
22、EYARECONSULTANTSMEANSTHATTHEYMAYBESOMEWHATOUTOFTOUCHCONSULTOBABBLEOFFERSMANAGERSAWAYOFCRAFTINGMEANINGTOALLEVIATEUNCERTAINTYASWELLASREFLECTINGMANAGERSVALUESANDIDENTITY,FOREXAMPLE,THESITUATIONWHERETHECONSULTANTDOESNOTCLAIMTOPOSSESSCONTENTEXPERTISEASINPROCESSCONSULTATIONINTHIS,CONSULTOBABBLEIS,ITISARGU
23、EDHERE,ANINTEGRALPARTOFTHEFACILITATIONPROCESSTHATENABLESTHECLIENTGROUPTOPARTICIPATEINORGANISATIONALCONVERSATIONSTHISDOESNOTDENYTHEDEMANDANDSUPPLYMUTUALRELATIONSHIP,WHICHSHALLINPARTBEINTEGRATEDINTOTHEARGUMENTHERE,BUTRATHERONLYREPRESENTSAPARTOFTHEUNDERSTANDINGOFWHATISGOINGONWITHCONSULTOBABBLEINPROCESS
24、CONSULTANCYTHEREFORE,WITHORWITHOUTCONSULTOBABBLE,DOAUDITORSREALLYKNOWWHATTHEYARETALKINGABOUTDAVIDBCITRON2003SAYSTHATTHELASTDECADEHASWITNESSEDTHETRANSFORMATIONOFTHELARGEAUDITFIRMSINTOBUSINESSCONSULTANCYPRACTICESINWHICHCONSULTINGFEESAREAPPROACHING50PERCENTOFTOTALREVENUESTHISCHANGEHASNOTBEENUNPROBLEMAT
25、ICFORTHEPROFESSIONINPARTICULARTHEEARLY1990SWITNESSEDINCREASINGCOMPETITIONAMONGAUDITFIRMSINTHEUKASWELLASASERIESOFHIGHLYPUBLICIZEDAUDITFAILURESWHICHRESULTEDININTENSECRITICISMOFTHEPROFESSIONBOTHINTHEFINANCIALCOMMUNITYANDINPARLIAMENTTHECLIMATEWASCHARACTERIZEDBYTHERAPIDGROWTHOFTHEACCOUNTANCYFIRMSCONSULTA
26、NCYOPERATIONS,APROLIFERATIONOFCREATIVEACCOUNTINGPRACTICES,PRESSURETOGAINANDRETAINPRESTIGIOUSCLIENTSACCOMPANIEDBYTHEPRACTICEOFLOWBALLING,ANDASUCCESSIONOFHIGHLYPUBLICISEDCORPORATEFRAUDSANDFAILURESWHICHHADNOTBEENSIGNALLEDBYTHEAUDITORSTHESEISSUESFOUNDTHEIRFOCUSUNDERTHEUMBRELLAOFTHEWIDENINGEXPECTATIONSGA
27、P,WHICHWASONLYWORSENBYASERIESOFCOURTJUDGMENTSWHICHLEDPEOPLETOWONDERWHETHERAUDITORSCANBEHELDLIABLEFORANYTHINGTOANYONEFROMTHEPERSPECTIVEOFPOLICYMAKERSTHESEDEVELOPMENTSLEDTOTWOCONCERNSWHICHSPARKEDTHENEEDFORANEWAPPROACHTOREGULATINGAUDITORINDEPENDENCEFIRSTLYTHEREWASAFEARTHATTHECODEWASBECOMINGUNWIELDYANDT
28、HATTHERAPIDPROLIFERATIONOFRULESWASDETRACTINGFROMTHEUNDERLYINGPRINCIPLESOFINDEPENDENCESECONDLYTHEVALIDITYOFTHEPROPOSITIONTHATTHIRDPARTYPERCEPTIONSOF5INDEPENDENCEWEREASIMPORTANTASTHEOBJECTIVEFACTOFINDEPENDENCEWASBEINGBROUGHTINTOQUESTIONHOWEVERTHEMOVESBYTHEPROFESSIONATTHISTIMETODEVELOPANEWAPPROACHFOREV
29、ALUATINGAUDITORINDEPENDENCECANALSOBEVIEWEDFROMTHEPERSPECTIVEOFITSONGOINGNEEDTOREACTTOCHALLENGESTOITSAURAOFINDEPENDENCEANDTOKEEPATBAYTHEOCCASIONALTHREATSOFREFORMBYGOVERNMENTTHUS,THEGOVERNMENTNEEDTOALWAYSKEEPANEYEONTHEAUDITORSTOENSURETHEYDOJOBSINCERELYTHISAGAINQUESTIONSTHEFACT,IFAUDITORSARENTSUPERVISE
30、DARETHEYMORELIKELYTOBESWAYEDBYPROFITSORLEADBYDIGNITYKARENVANPEURSEM2004SPEAKSABOUTINTERNALAUDITORSVIEWONWHETHERFUNCTIONSTHEYPERFORMINCONNECTIONWITHINTERNALAUDITENGAGEMENTSAREESSENTIALTHECONCEPTOFTHETRUEPROFESSIONAL,THEREISANUNDERLYINGINTERESTINDETERMININGWHETHER,ANDUNDERWHATCIRCUMSTANCES,INTERNALAUD
31、ITORSENJOYTHEAUTHORITYOVERANDINDEPENDENCEFROMMANAGEMENTTHATWEMIGHTEXPECTOFAPROFESSIONALFUNDAMENTALLY,THISPROJECTISCONCERNEDWITHTHEAUTHORITYOFINTERNALAUDITORS,ANDHOWTHEIREFFECTIVENESSMAYORMAYNOTBELIMITEDBYOTHER,ANDCONFLICTING,RELATIONSHIPSWITHMANAGERSORWITHTHEGOVERNINGBOARDTHEAUTHORFOUNDTHATGENERALLY
32、,THEMOST“ESSENTIAL”FUNCTIONSARECOMMUNICATIONANDACCOUNTABILITYISSUESOVERALL,TECHNICALANDSYSTEMSSKILLSARESEENTOBEMOREESSENTIALTHANDECISIONSKILLSEVENTHOUGHTRADITIONALCONTROLCOMPLIANCEFUNCTIONS,SUCHASTECHNICALTESTINGANDPROGRAMMING,AREGENERALLYCLASSIFIEDASTHOSELEAST“ESSENTIAL”TOTHEROLETHEFACTORANALYSISID
33、ENTIFIESRELATEDGROUPSOFFUNCTIONSSHECONCLUDESTHATTHEFACTORSTHEMSELVESCONVERGE,INSOMECASES,AROUND“INTIMIDATION”FACTORSMANAGEMENTINTIMIDATIONISTHEMOSTOBVIOUSEXAMPLE,REPRESENTING,ASITDOES,ASTRONG“CRUCIALLY”ROLETHEPATHAPPARENTSEEMSTOBEARISKYANDUNWARRANTEDONEHOWEVERIFTHEFUNCTIONSANDACCOUNTABILITIESTHEMSEL
34、VESARECONFUSED,HOWCANTHISPROFESSIONEXPECTTOCONVEYTHESORTOFCLEARANDPOWERFULMESSAGETOTHOSEWHOCAREABOUTTHEQUALITYOFINFORMATIONTHEAUDITINGPROFESSIONANEVOLUTIONYAIRHOLTZMAN2004SPEAKSOFTHEEVERCHANGINGROLEOFTHEAUDITORSFROMABOOKKEEPINGANDTAXPREPARATIONROLETOONEOFASTRATEGICMANAGEMENTCONSULTANTTHE6CONTINUOUSE
35、VOLUTIONOFTHEACCOUNTINGPROFESSIONISINRESPONSETOTHEMAJORPROBLEMSANDREGULATIONSTHATEXISTINANYGIVENPERIODTHEDOWNFALLOFANDERSENFOLLOWINGTHEFIRMSINDICTMENTFOROBSTRUCTIONOFJUSTICEINTHEENRONCASE,ANDTHESPLITTINGOFFOFTHECONSULTINGPRACTICESBYTHREEOFTHEREMAINING“BIGFOUR”ACCOUNTINGFIRMS,HASDRAMATICALLYCHANGEDTH
36、EACCOUNTINGPROFESSIONOVERTHEPAST30YEARS,CONSULTINGSERVICESINCREASEDDRAMATICALLYINIMPORTANCEANDEVENTUALLYBECAMETHELARGESTSOURCEOFREVENUEFORMOSTOFTHELARGESTFIRMSTHEDISPOSITIONOFCONSULTINGPRACTICESANDRESTRICTIONSONCONSULTINGSERVICESDUETOSECREGULATIONSANDTHESARBANESOXLEYACTHAVESIGNIFICANTLYREDUCEDTHEIMP
37、ORTANCEOFMANAGEMENTCONSULTINGSERVICESTOCPAFIRMPRACTICESPRIORTOTHEENRON,WORLDCOM,ANDANDERSENDISASTERS,THEGLOBALACCOUNTINGFIRMSHADSIGNIFICANTFLEXIBILITYANDINFLUENCEINSETTINGSTANDARDSTHEREWERENOLIMITSONACCOUNTINGINDUSTRYCONCENTRATION,ANDTHELARGEFIRMSHADAVIRTUALLOCKONTHEACCOUNTINGSERVICESMARKETTHELARGEI
38、NTERNATIONAL“BIGFIVE”ACCOUNTINGFIRMSCOULDBUYORMERGEWITHANYFIRMTHATOFFEREDCOMPETITIONTHEYHADBECOMEFIVECOMPLACENTANDCARELESSBEHEMOTHS,SELLINGANYTHINGTOANYBODYANDDIVIDINGUPTHEAUDITSOFTHEENTIREROSTEROFFORTUNE500COMPANIESNOWTHEREAREONLYFOURGLOBALFIRMS,ANDEACHONEHASMOREAUDITCLIENTS,BUTFEWERSERVICESTHATTHE
39、YCANSELLIFTHEPROFESSIONISTORETURNTOITSFORMERPOSITIONOFTRUSTANDRESPECT,FOURCONNECTIVESTEPSNEEDTOBEUNDERTAKENFIRST,THEREHASTOBEARETURNTOTHEGENERALSTANDARDSOFINDEPENDENCE,COMPETENCEANDDUECARETHISINCLUDESREFORMINTHEACCOUNTINGANDAUDITINGPROFESSION,WHICHTHESARBANESOXLEYACTHASALREADYBEGUNSECOND,THEAUDITPRO
40、CESSMUSTBEIMPROVED,ANDINVESTORSNEEDFINANCIALSTATEMENTSTHATARETRANSPARENTANDEASIERTOUNDERSTANDTHIRD,THEEXPECTATIONSGAPBETWEENWHATTHEAUDITORSAREREQUIREDTODOANDWHATTHEPUBLICEXPECTSTHEAUDITORTODONEEDSTOBEADDRESSEDFOURTH,AUDITORSNEEDTOSTEPUPTOTHEIRRESPONSIBILITIES,INADDITIONTOCLEARLYEXPLAININGTHEIRROLEST
41、HEAUTHOREXPLAINSWHATNEEDSTOBEDONE,BUTHOWDOWEPREPARETHEAUDITORSFORSUCHCHANGESMINDSETSFROMWHICHTHEYAREALREADYACCUSTOMEDTOIIIRESEARCHMETHODOLOGY7THEINFORMATIONANDDATAOFTHERESEARCHPROJECTWEREGATHEREDFROMVARIOUSSOURCESOFSECONDARYDATASOURCESOFSECONDARYDATAINCLUDEJOURNALARTICLESPUBLISHEDINMAGAZINESANDDOWNL
42、OADEDFROMTHEINTERNETWEBSITESINCLUDINGEMERALDLIBRARY,EBSCOHOSTRESEARCHDATABASESTHEINTERNETSEARCHENGINESLIKEGOOGLE,LYCOS,ALTAVISTAANDPROQUESTOFFEREDEXCELLENTSEARCHFORLOCATINGONLINEARTICLESOTHERREFERENCESWEREALSOMADEONTHERESEARCHTOPICFROMVARIOUSCHAPTERSOFRELEVANTACCOUNTINGANDFINANCIALTEXTBOOKSSOURCEJOU
43、RNALOFACCOUNTINGBUSINESSMANAGEMENT8译文现实审计师的独立性和客观性奥马尔（2004）指出，审计像其它的职业一样，要求其成员作出公正和客观的判断。指导审计师工作的标准和规则主要强调两点第一，审计师需要避免与客户有额外的经济交易。第二，审计师需要在对待审计和客户时绝对客观。然而，对审计质量的批评一直存在，特别是上世纪八十年代储蓄与贷款协会失败以后。批评家们对审计未达到履行其对社会的义务已经记录无数实例。例如，审计被批评没有警告股东和潜在的投资者持续关注公司的问题，（致使其）随后失败。笔者在他的文章中显示了两个学派，其中之一是，在实际审计情况，审计人员必须保持与他/
44、她的客户密切的关系，以了解业务和获取适当的信息形成所必需的他/她的意见。另外一方面审计师是心理上不可能是独立和客观的。因为，即使再高水平诚信的核数师，也不能忽视拥有随意雇用和解雇审计人员权力的管理者所实施的压力。他们不仅要依靠证据管理，而且也为今后只能保证其收入流的能力，如果他们继续担任审计师的话，当管理的情况是真实和可信的，管理者和审计师之间的关系能合作的非常好，并且审计师能够完成让他/她完全满意的任务。不过，在某些情况下，有关审计师与管理者之间的关系可能是对抗的，坊间证据显示，在这样的情况下，客户给审计师的压力可能对审计师的独立性和客观性构成威胁。因此，审计行业存在独立的判断的假设是不准确
45、的。那么，是否意味着所有审计都是狡猾又不正派的人吗大卫奥特利（1996）在美国审计公司进行的研究已经确定了特定类型的审计师功能失调的行为，并认为这些行为与一般控制系统是密切相关的，特别是审核时间预算的控制系统。来自美国的早期研究结果表明审计师对预算紧张的反应程度可能对审计质量产生重要的影响。独立审计的存在是因为管理层和股东之间存在信息不对称。独立监测的管理财务信息的准确性，可以帮助减少股东遭受机构损失的风险。但是，不能由股东和其他的财务信息使用者来验证审计的质量，因此任何在审计有关价值的判断必须基于，至少就部分是对审计师所感知的声誉。特定的量化的目标是有效的管理控制系统的一个重要组成部分。提供
46、这样的目标在适当的难度级别的设置，它们促进绩效评估和必要的纠正措施计划。心理文献中有相当多的证据表明准确和量化的目标比没有这样的目标设定带来更好的绩9效。然而，这种激励能力对目标的实现还是偶然的，在某种程度上取决于它们被下属队伍所接受和内化的程度。毫无疑问，会议时间预算是审计师事业成功的关键。因此，有强有力的证据表明，会议预算的设置显然是与有价值的回报相关的。有关预算目标的激励作用的第二个因素涉及这些目标的感知网点。研究证明,使用的具体的、艰巨的目标可以比温和或容易的目标有更高水平的性能。对于会计师事务所，有必要认识到，审计质量可能会越来越多地受到由绩效评价体系刺激下所导致的行为的威胁。当前审
47、计人员操作的经济和社会环境，呈现出可能加剧这一威胁的情况。时间预算及预算信息对绩效评价使用非常重要性，提出在绩效评估时需要认真考虑使用。由于审计是一项繁琐细致的过程，如果仓促完成，可由多种原因造成其不准确。澳大利亚墨尔本注册会计师（2004年）说，自从安然公司和安达信事件垮台，审计师和它客户之间的关系是有点值得怀疑。审计师真的能完全独立地执行职务还是他们仍会有可能因他们是受雇于客户并为其服务而到受影响和诱惑简单的判断核数师的工作不是很好。他们的职责是调查和审核的公司，但被雇用又摆在首位，这可能导致他们不愉快的结果。它就像是被夹在一座岩石和坚石的中间。在这篇文章中，两名澳洲专业标准委员会的注册会
48、计师为维持审计师和客户的关系符合法律和专业要求，审查了审计师的四种假设方案。其中讨论一个冲突时，审计人员发现，该公司即将倒闭。作为审计师，他有责任停止该公司所有业务，但因为他长期客户，他将设法补救这种情况，同时仍允许业务进行。对于审计员采取的行动受到很大的怀疑，因为他不应该因该公司是一个长期客户而影响他的决定。人性是容易受到影响的，完全无视这一事实情况和条件是不可能的。因此，审计人员必须在履行职务时尽可能地理性和符合逻辑。罗素威廉姆斯和拉特雷（2004）说，审计师作为顾问，经常被批评为利用管理当局进行重大欺骗。审计人员作为顾问往往会隐藏自己的问题。一个关于顾问讽刺的是，尽管近十年显示对他们服务
49、的需求明显增长，他们的服务仍然被批评为一个备受诟病的集团。顾问真正知道的有多少呢他们并不要求有特别高的实践能力，几乎没有大学提供咨询，刚进入咨询公司缺乏经验的的投资者往往只能受到在职培训。即使是经验丰富的顾问也有问题，虽然可能有多年的行业经验存在，他们是顾问的事实意味着他们可能有些脱节。顾问管理者提供了一种技巧，10以纾缓的不确定性同时也用于反映管理者的价值和特性，例如，顾问并不在咨询过程中声称自己拥有专业的咨询知识。使客户组能够参与组织对话是协调进程中的一个不可缺少的组成部分。这并不否认需求和供应（共同）的关系，这部分应纳入这里的论点，只代表咨询过程中发生的问题的理解的一部分。因此，拥有或没有顾问，审计师能真正知道他们在说什么吗戴维（2003）指出，过去十年见证了大审计公司转化为业务顾问的转变，咨询费用已接近总收入的百分之五十。这种变化对职业不无影响。特别是1990年代初在英国审计事务所之间日益增加的竞争，以及作为一个高度曝光的一系列审计失败导致金融界和议会强烈批评。气候的特点是会计公司的咨询业务的迅猛增长，创造性的会计实务激增，有了随着“虚报低价”还要保留顾客声望的压力以及审计师没有提出警示的一连串公司欺诈行为。这些问题的期望差距日益扩大是由法院判决而导致的。这也让人怀疑审计人员是否可以向任何人承担任何责任。从决策者的角度来看，这些事态发展导致了
