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Exploring Trust and the Auditor-Client Relationship: Factors Influencing the Auditor's Trust of a Client Representative

机译：探索信任与审计师-客户关系：影响客户代表审计师信任的因素

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摘要

This research examines financial statement auditors' trust of members of client management in the context of a disagreement. In this descriptive field study involving 48 partners and 23 managers of Canadian offices of international accounting firms, we explore factors that can influence an auditor's trust of client management.rnWe find that a client representative's openness of communication and demonstration of concern during an auditor-client disagreement are positively associated with the trust that an auditor feels for that individual. We also find that aspects of the auditor-client relationship are associated with auditor trust. Responses to general questions about trust and auditing indicate that our auditors believe it is important to trust their clients and that they attempt to ensure that trust does not impede professional skepticism, primarily through a rigorous audit process and the adoption of an independent attitude.
机译：本研究在分歧的背景下研究了财务报表审计师对客户管理成员的信任。在这项描述性的现场研究中，国际会计师事务所加拿大办事处的48位合伙人和23位经理人，我们探索了可能影响审计师对客户管理信任的因素。rn我们发现，客户代表在审计师-客户期间的开放性和关注点表明意见分歧与审计师对该人的信任感正相关。我们还发现，审计师与客户关系的各个方面与审计师的信任有关。对有关信任和审计的一般性问题的回答表明，我们的审计师相信信任客户是很重要的，他们试图确保信任不会阻碍专业怀疑，主要是通过严格的审计过程和采取独立的态度。

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