审计判断偏误的认知心理探源及匡正策略研究

发布时间：2018-03-14 11:19

本文选题：审计判断偏误　切入点：认知偏差　出处：《暨南大学》2006年硕士论文　论文类型：学位论文

【摘要】：自20世纪70年代以来，审计判断的研究已经成为当今世界范围内审计研究中最具活力的领域之一。如果说独立性是审计人员的灵魂，，那么专业技能就是审计工作的基石。专业技能的核心在于审计判断技能。只有通过审计判断，审计人员才能以独立、客观、公正的身份，对财务报告发表专业性意见。审计判断贯穿于审计工作全过程，在审计准备阶段、审计实施阶段和审计报告阶段，审计判断都起着举足轻重的作用。在审计报告意见段中，“我们认为”一词就表明它是一种判断，审计人员也就成为一个职业判断者。审计判断偏误研究属于审计判断研究的一个非常重要的研究范畴。在审计判断过程中，由于审计人员的认知偏差和有限理性等原因，极易发生审计判断偏误，因而容易导致审计判断错误，而审计判断错误往往是导致审计失败的主要根源。因此，为提高审计判断质量，避免审计失败，就必须对审计判断偏误进行理论和实践的深入研究。审计研究可以分为三类：审计市场研究、审计技术研究和审计行为研究。本质上，审计判断偏误研究属于审计行为研究的一个重要内容。本文主要借鉴运用了认知心理学、决策学、行为科学和经济学相关领域的知识对审计判断偏误的理论成因、产生过程、表现形式及其实际影响进行探讨，最后部分水到渠成地提出了防治审计判断偏误的措施，从审计人员个体、会计师事务所、审计环境三个层面分别进行阐述。这些对策建议对于完善和发展审计判断理论、提高审计判断质量、降低审计风险、避免审计失败，具有重要的理论意义和现实意义。
[Abstract]:Since 1970s, the study of audit judgment has become one of the most dynamic fields in the world. Then professional skills are the cornerstone of audit work. The core of professional skills lies in audit judgment skills. Only through audit judgment can auditors be independent, objective and impartial. Issue professional opinion on financial report. Audit judgment runs through the whole process of audit, in the stage of audit preparation, stage of audit implementation and stage of audit report, Audit judgment plays an important role. In the opinion paragraph of audit report, the word "we think" indicates that it is a kind of judgment, and the auditor becomes a professional judge. The study of audit judgment bias belongs to a very important research category of audit judgment research. In the process of audit judgment, audit judgment errors are easy to occur due to the cognitive deviation and limited rationality of auditors. Therefore, in order to improve the quality of audit judgment and avoid audit failure, it is easy to lead to audit errors, which are often the main causes of audit failure. It is necessary to study the theory and practice of audit bias. Audit research can be divided into three categories: audit market research, audit technology research and audit behavior research. The study of audit judgment bias is an important part of audit behavior research. This paper mainly uses the knowledge of cognitive psychology, decision science, behavioral science and economics to discuss the theoretical cause, process, manifestation and actual influence of audit judgment bias. In the last part, the author puts forward some measures to prevent and cure audit judgment errors, which are explained from three aspects: individual auditor, accounting firm and audit environment. These countermeasures and suggestions are helpful to improve and develop audit judgment theory. It is of great theoretical and practical significance to improve the quality of audit judgment, reduce audit risk and avoid audit failure.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.0

【引证文献】