本文選題：審計判斷偏誤　切入點：認知偏差　出處：《暨南大學》2006年碩士論文　論文類型：學位論文

【摘要】：自20世紀70年代以來，審計判斷的研究已經(jīng)成為當今世界范圍內審計研究中最具活力的領域之一。如果說獨立性是審計人員的靈魂，，那么專業(yè)技能就是審計工作的基石。專業(yè)技能的核心在于審計判斷技能。只有通過審計判斷，審計人員才能以獨立、客觀、公正的身份，對財務報告發(fā)表專業(yè)性意見。審計判斷貫穿于審計工作全過程，在審計準備階段、審計實施階段和審計報告階段，審計判斷都起著舉足輕重的作用。在審計報告意見段中，“我們認為”一詞就表明它是一種判斷，審計人員也就成為一個職業(yè)判斷者。 審計判斷偏誤研究屬于審計判斷研究的一個非常重要的研究范疇。在審計判斷過程中，由于審計人員的認知偏差和有限理性等原因，極易發(fā)生審計判斷偏誤，因而容易導致審計判斷錯誤，而審計判斷錯誤往往是導致審計失敗的主要根源。因此，為提高審計判斷質量，避免審計失敗，就必須對審計判斷偏誤進行理論和實踐的深入研究。審計研究可以分為三類：審計市場研究、審計技術研究和審計行為研究。本質上，審計判斷偏誤研究屬于審計行為研究的一個重要內容。 本文主要借鑒運用了認知心理學、決策學、行為科學和經(jīng)濟學相關領域的知識對審計判斷偏誤的理論成因、產生過程、表現(xiàn)形式及其實際影響進行探討，最后部分水到渠成地提出了防治審計判斷偏誤的措施，從審計人員個體、會計師事務所、審計環(huán)境三個層面分別進行闡述。這些對策建議對于完善和發(fā)展審計判斷理論、提高審計判斷質量、降低審計風險、避免審計失敗，具有重要的理論意義和現(xiàn)實意義。
[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.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.0

【引證文獻】

相關碩士學位論文 前1條

1 方倩;心理因素對審計判斷的影響研究[D];河北經(jīng)貿大學;2013年

本文編號：1610990