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中文摘要：
审计质量的高低依赖于审计人员的道德决策水平。审计人员道德决策研究以科尔伯格道德认知发展理论为基础，汲取社会心理学、认知心理学的研究成果，运用问卷调查法、情景模拟法及实验法等研究方法检验了审计人员道德决策的心理过程及其影响因素。研究基于个体及“角色”存在的个体两个视角，从个体因素和情境因素两个层面对审计人员的道德辨识、道德判断、道德意图、道德行为四阶段的文献加以梳理，试图厘清审计人员道德决策的规律以及未来发展趋向。
英文摘要：
The level of audit quality is dependent on the level of auditors＇ ethical decision. The study of auditors＇ ethical decision is grounded in Kohlberg ＇ s theory of ＂cognitive development＂. Exploiting the researches of social psychology and cognitive Psychology, it tests the psychology process of auditors＇ ethical decision and its influence factors with questionnaire survey, scenario simulation method, experimentation and some other research methods. With two perspectives of individual and individual with ＂role＂, the study categorize the literature of auditors＇ ethi- cal decision according to four stages of ethical awareness, ethical judgment, ethical intent, ethical behavior to clari- fy the regularity and future development trend of auditors＇ ethical reasoning.
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