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의사결정지원도구(Decision Aids)가 감사인의 판단합의성에 미치는 영향
이점영 ( Jum Young Lee ),한진수 ( Jin Soo Han ) 한국회계학회 2003 회계학연구 Vol.28 No.3
의사결정지원도구는 의사결정을 위하여 정보를 수집-처리-분석하는 단계에서 도움을 주기 위한 도구로, 의사결정자들의 의사결정을 향상시키기 위한 목적으로 개발·연구되어져 왔다. 본 연구에서는 의사결정지원도구의 이용이 감사인의 판단합의성에 미치는 영향을 검증하였으며, 아울러 감사환경에서 감사인들이 일상적으로 직면하게 되는 정당화요구가 의사결정지원도구와 결합되어 제공되는 경우에 감사인의 판단합의성에 미치는 영향을 검증하였다. 연구 결과 의사결정지원도구에서 산출된 결과치를 감사인들의 판단과정에 추가적인 입력값으로 제공하는 경우 감사인의 판단합의성을 향상시키는 것으로 나타났다. 정당화요구 역시 감사인들의 판단합의성을 향상시키는 것으로 나타났으나, 의사결정지원도구가 이용되는 상황하에서는 정당화요구가 추가적인 판단합의성의 향상을 나타내지는 못하였다. 이와 같은 연구결과는 의사결정지원도구의 이용자체가 정당화요구의 효과를 상당 부분 포함하였기 때문인 것으로 해석할 수 있다. 본 연구의 결과는 의사결정지원도구가 감사인들의 판단에 대한 중요한 평가기준이 될 수 있는 판단합의성에 미치는 영향에 대한 실증적 증거를 제공한데서 중요한 의미를 찾을 수 있다. One of the purposes of using decision aids is to increase judgment consistency both over time and between decision-makers. This study examined the effects of decision aids and justification requirements on choosing an audit sample size. Subjects were given background information about the hypothetical audit task and were randomly divided into one of four experimental groups: (1) those making a decision intuitively(INT); (2) those making a decision with decision aids but without justification requirements(DA); (3) those making a decision without decision aids but required to provide justification (JUS); (4) those making a decision with decision aids and to justify their judgments(DA/JUS group). It was hypothesized that decision aids and justification requirements would lead to an increased consensus in choosing the audit sample size. We find that the dispersion of the sample size chosen by auditors in the DA group was less scattered than that of the INT group. This result was statistically significant with a p-value of 0.006. Also, the dispersion of sample sizes chosen by auditors in the DA/JUS group proved less scattered than that of the JUS group. This result was statistically significant as well with a p-value of 0.077. The degree of consensus was greater when auditors were required to justify their judgments. The distribution of the sample size selected by auditors in the JUS group showed less dispersion than that of the INT group. This result was statistically significant with a p-value of 0.054. Also, the distribution of the sample size chosen by auditors in the DA/JUS group showed less dispersion than that of DA group. However, this result was statistically insignificant with a p-value of 0.348. In conclusion, both decision aids and justification requirements are associated with significantly increasing the consensus of audit judgment. However, when decision aids were available to the subjects, justification requirements were not a factor influencing decision making.
한진수,이점영 한국지방자치학회 2006 韓國地方自治學會報 Vol.18 No.1
This study surveyed the problems of the local government auditing and examined the effects of the external audit by CPAs on local government after the introduction of double entry book-keeping. Based on the questionnaire survey to the accounting experts and the local government employees, we found out that the current audit systems of local government have some weakness such as overlap of audit, lack of audit independence, and shortage of expertise of the auditors. The subjects agreed that the introduction of double entry book-keeping and external audits by CPAs would improve the audit independence and the expertise of auditors. We also found out that the accounting experts group showed higher recognition than the local government employees group in the above topic. The accounting experts group also showed higher degrees than the government employees group in the necessity of external audit by CPAs, local government auditing standards, and the disclosure of audit results. The results of this study implied that the introduction of external audits by CPAs would diminish the problems of the current audit systems of local government.
한진수,이점영 한국지방자치학회 2006 韓國地方自治學會報 Vol.18 No.1
This study surveyed the problems of the local government auditing and examined the effects of the external audit by CPAs on local government after the introduction of double entry book-keeping. Based on the questionnaire survey to the accounting experts and the local government employees, we found out that the current audit systems of local government have some weakness such as overlap of audit, lack of audit independence, and shortage of expertise of the auditors. The subjects agreed that the introduction of double entry book-keeping and external audits by CPAs would improve the audit independence and the expertise of auditors. We also found out that the accounting experts group showed higher recognition than the local government employees group in the above topic. The accounting experts group also showed higher degrees than the government employees group in the necessity of external audit by CPAs, local government auditing standards, and the disclosure of audit results. The results of this study implied that the introduction of external audits by CPAs would diminish the problems of the current audit systems of local government.