持续经营审计决策动机:一个基于自我实现预言的解释

发布时间：2018-06-24 21:51

  本文选题：持续经营不确定性审计意见(GCO) + 审计　； 参考：《会计之友》2012年30期

【摘要】：审计师根据审计证据作出审计判断,不仅仅是一个认知过程,同样也是一个动机问题。文章分析了审计师进行持续经营审计决策时的动机因素——审计师对持续经营不确定审计意见的自我实现预言效应的预期。这种动机使得审计人员并非中立的决策者,而是目标导向的,他们会更重视与其预期结果一致的审计证据,从而影响其对客户公司持续经营能力的判断。
[Abstract]:Auditor's judgment based on audit evidence is not only a cognitive process, but also a motivational issue. This paper analyzes the motivation factor of auditors' decision of going concern audit-the expectation of auditors' self-fulfilling prophecy effect on the audit opinion of going concern uncertainty. This motivation makes auditors not neutral decision-makers, but goal-oriented, they will pay more attention to the expected results of the audit evidence, thus affecting their ability to judge the continuing operation of the customer company.
【作者单位】： 浙江工商大学财务与会计学院;浙江大学心理与行为科学系;
【分类号】：F239.4
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本文编号：2063116