本文選題：持續(xù)經(jīng)營不確定性審計(jì)意見(GCO) + 審計(jì)　； 參考：《會(huì)計(jì)之友》2012年30期

【摘要】：審計(jì)師根據(jù)審計(jì)證據(jù)作出審計(jì)判斷,不僅僅是一個(gè)認(rèn)知過程,同樣也是一個(gè)動(dòng)機(jī)問題。文章分析了審計(jì)師進(jìn)行持續(xù)經(jīng)營審計(jì)決策時(shí)的動(dòng)機(jī)因素——審計(jì)師對(duì)持續(xù)經(jīng)營不確定審計(jì)意見的自我實(shí)現(xiàn)預(yù)言效應(yīng)的預(yù)期。這種動(dòng)機(jī)使得審計(jì)人員并非中立的決策者,而是目標(biāo)導(dǎo)向的,他們會(huì)更重視與其預(yù)期結(jié)果一致的審計(jì)證據(jù),從而影響其對(duì)客戶公司持續(xù)經(jīng)營能力的判斷。
[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.
【作者單位】： 浙江工商大學(xué)財(cái)務(wù)與會(huì)計(jì)學(xué)院;浙江大學(xué)心理與行為科學(xué)系;
【分類號(hào)】：F239.4
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本文編號(hào)：2063116