舞弊风险高估倾向对审计资源配置的影响——基于风险期望模型和展望理论

发布时间：2018-11-08 11:12

【摘要】：本文通过问卷调查数据进行描述性统计发现,审计人员在运用风险期望模型进行舞弊风险评估时,其行为模式与展望理论相符;但被审计单位在实际舞弊决策中的行为模式却不符合展望理论,这种差异导致审计人员对舞弊风险存在总体高估的倾向。同时,在面对具有不同影响水平的舞弊风险时,审计人员对风险几率的高估程度不同,进一步高估了影响较低的舞弊风险期望值,并将过多审计资源投入实际风险较低的项目中。
[Abstract]:Based on the data of questionnaire survey, the author finds that the behavior pattern of auditors is consistent with the theory of outlook when they use the risk expectation model to evaluate fraud risk. However, the behavior pattern of the audited units in the actual fraud decision-making does not conform to the theory of outlook, which leads to the overall tendency of auditors to overestimate the risk of fraud. At the same time, in the face of fraud risk with different levels of influence, the auditor overestimates the risk probability, which further overestimates the expected value of fraud risk with lower impact. And put too much audit resources into the actual low-risk projects.
【作者单位】：南京审计学院国际审计学院;
【基金】：南京审计学院研究生科研创新计划项目(项目编号:YC2013002)的研究成果
【分类号】：F239.2

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