Question

1.What is psychology...?

2. What is psychological state/situation in auditing..?

3. How could psychological state/situation be happened?

4. What is psychological state/situation in Auditor?

5. What is psychological state/situation in Auditee?

6.What is the risk...?

7 What is the risk-based in auditing...?

8. What kind of risks in department of selling.?

9. What kind of risks in department of purchasing.?

10 What kind of risks in department of production..?

Answer 1

1.

Psychology is the scientific study of the mind and behavior, according to the American Psychological Association. Psychology is a multifaceted discipline and includes many sub-fields of study such areas as human development, sports, health, clinical, social behavior and cognitive processes.

Psychology is really a very new science, with most advances happening over the past 150 years or so. However, its origins can be traced back to ancient Greece, 400 – 500 years BC.

2.

Build your opponent a golden bridge to retreat across.” This is the message of Sun Zsu in his 6^th century BC work, The Art of War. In auditing, the golden bridge we build crosses the river of resistance, resentment, and frustration and leads to positive organizational change: efficient, effective, economical, and equitable government. In this article I revisit my first career as a psychotherapist to review techniques that may make us more successful auditors.  

When I use the term “consultative auditing” I am referring to the tone and approach to a fully independent audit, not to consulting activities. Consultative auditing is respectful, collegial, honest, and motivating. The consultative audit approach can only enhance your independent, standard-compliant audit.

The most effective auditors do not simply report on conditions observed; they help to create conditions that result in organizational improvement without compromising audit principles. Understanding some basic Transactional Analysis (TA) concepts and techniques can help us to do this more effectively. TA is an approach to human beings and relationships initially developed by Eric Berne and expanded upon by others.

3.

How do different experts define a crisis? A number of different approaches and definitions exist. Many focus on how a person deals with the event rather than with the event itself.

• “People are in a state of crisis when they face an obstacle to important life goals—and obstacle that is, for a time, insurmountable by the use of customary methods of problem-solving.” (Caplan, 1961)
• “…an upset in equilibrium at the failure of one’s traditional problem-solving approach which results in disorganization, hopelessness, sadness, confusion, and panic.” (Lillibridge and Klukken, 1978)

“…crisis is a perception or experience of an event or situation as an intolerable difficulty that exceeds the person’s current resources and coping mechanisms.” (James and Gilliland, 2001)

A few different types of crises include:

• Developmental crises: These occur as part of the process of growing and developing through various periods of life. Sometimes a crisis is a predictable part of the life cycle, such as the crises described in Erikson’s stages of psychosocial development.
• Existential crises: Inner conflicts are related to things such as life purpose, direction, and spirituality. A midlife crisis is one example of a crisis that is often rooted in existential anxiety.
• Situational crises: These sudden and unexpected crises include accidents and natural disasters. Getting in a car accident, experiencing a flood or earthquake, or being the victim of a crime are just a few types of situational crises.

4.

Work stress has been referred to as an “occupational flu” in this era of the knowledge-driven economy (Lu, 2006). Under the mechanism of market competition, various professionals such as lawyers, doctors and executives all face some degree of work stress, as do auditors, who enjoy the reputation of the economic police. In the US, the Public Company Accounting Oversight Board has expressed concern that audit quality might be compromised due to auditors’ workload or time pressure.¹ Auditors in China suffer from pervasive work stress resulting from time limits, human resources, liability risks, etc. Work stress peaks in the busy season, from January to February, when auditors’ work schedules average more than 10 h per day. It is therefore logical to question (1) whether and how pervasive work stress affects auditors’ decision-making and audit quality; and (2) whether auditors’ response to work stress supports conflict theory or incentive theory, or both?

Despite its widespread existence in audit practice, academic studies concerning auditors’ work stress are rare. The unavailability of large samples and the consequent absence of empirical evidence mean that a majority of studies are based on questionnaire surveys or experimental studies, and there is still no consensus among researchers (Jones et al., 2010, Liu and Zhang, 2008). Fortunately, we have access to the mandatorily disclosed information on Chinese listed companies’ signature auditors required by the China Securities Regulatory Commission (CSRC). Therefore, in this paper we empirically examine the effects of auditors’ individual work stress on audit quality using large samples of listed companies and their corresponding signature auditors in the Chinese A-share market from 2009 to 2013, following the framework of the Job Demands–Control model proposed by Karasek (1979). We hope that our work will help to clarify the mechanism by which work stress affects audit behavior and the coping system regarding the stress response.

Specifically, the primary originalities and contributions of this paper are as follows: (1) Despite the fact that auditors’ work stress is familiar to us in practice, academic studies concerning the issue are seldom addressed. This study helps to fill this gap by offering a logical argument and empirical evidence in the context of the Chinese stock market. (2) Our conclusion, which is more systematic than those in the literature based solely on the analysis of work demands (stressors), is drawn from a comprehensive study of the combined effects of work demands and work control, while taking into account the particular demands of auditing. (3) The paper enriches related studies on auditors’ work stress from a psychological perspective by taking into consideration individual differences in perception, thus leading to the finding that responses to work stress vary significantly from person to per