本文選題：審計判斷 + 框架效應��； 參考：《湖南大學》2010年碩士論文

【摘要】：心理學研究發(fā)現(xiàn),人們在對相同信息的不同的描述方式進行判斷時,會做出不同的判斷決策,這就是所謂的框架效應。在審計判斷的過程中,注冊會計師根據(jù)所獲得的審計信息作出審計判斷,形成審計結論,最后發(fā)表審計意見。那么信息的不同的描述方式是否會影響審計判斷,也就是框架效應是否影響注冊會計師的職業(yè)判斷,是一個值得研究的重要問題。 本文引入行為心理學中的框架效應理論,以內部控制測試為實驗的案例背景,采用實驗的論證方法,研究審計判斷和決策中的框架效應問題。在實驗中,我們要求參加實驗的審計人員分別在“負面框架”和“正面框架”下評價給出的內部控制的有效性,并根據(jù)評價的內部控制的有效性決定將實施的實質性測試的數(shù)量,以及不同經(jīng)驗下的注冊會計師受到框架效應的影響是否不同。研究結果表明,注冊會計師在做出審計判斷和決策時的確會受到框架效應的影響,并且經(jīng)驗豐富的注冊會計師受到的框架效應的影響比缺乏經(jīng)驗的注冊會計師受到的框架效應的影響要大。最后,本文還對減少框架效應影響審計判斷的方式進行了嘗試性研究,得到的結論是,通過完善審計工作底稿能夠減少審計判斷中的框架效應的影響。
[Abstract]:Psychological studies have found that when people judge different ways of describing the same information, they will make different judgment decisions, which is called frame effect. In the process of audit judgment, the CPA makes audit judgment according to the audit information obtained, forms the audit conclusion, and finally issues the audit opinion. Whether the different description of information will affect the audit judgment, that is, whether the frame effect affects the professional judgment of CPA, is an important issue worth studying. In this paper, the frame effect theory in behavioral psychology is introduced. Taking the internal control test as the case background, the frame effect in audit judgment and decision making is studied by using the demonstration method of the experiment. In the experiment, we asked the auditors to evaluate the effectiveness of the internal controls given under the "negative framework" and the "positive framework", respectively. According to the effectiveness of internal control, the number of substantive tests to be carried out is determined, and whether the CPA under different experience is affected by the framework effect is different. The results show that CPA is really influenced by the frame effect when making audit judgment and decision. Moreover, the framework effect of the experienced CPA is greater than that of the inexperienced CPA. Finally, this paper makes a tentative study on the ways to reduce the influence of frame effect on audit judgment. The conclusion is that the influence of frame effect in audit judgment can be reduced by perfecting the audit work manuscript.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.4

【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

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本文編號：1807780