【摘要】：審計判斷是影響審計質(zhì)量的重要因素,自20世紀70年代以來就引起了國外審計理論和實務(wù)界的重視,時至今日,審計判斷已經(jīng)成為審計研究的一個重要領(lǐng)域。審計判斷是審計人員根據(jù)其專業(yè)知識和經(jīng)驗,通過識別和比較對審計事項和自身的行為所作的估計、斷定或選擇(張繼勛,2002)。一些研究表明,一些環(huán)境因素對審計判斷績效存在著影響,而激勵是重要的環(huán)境因素之一。Asthon(1988)指出,由于為了對審計判斷有更綜合的理解,需要考慮審計環(huán)境中的激勵因素。從心理學的角度講,激勵是指由一定的刺激而激發(fā)的人的行為動機,使人有一股內(nèi)在的動力,朝著所期望的目標前進的心理活動過程。在審計判斷環(huán)境中的激勵可能是直接或者間接的,直接激勵涉及到已有的或者潛在的貨幣利益,或者這種利益發(fā)生損失,客戶潛在雇傭關(guān)系,客戶保持等。間接激勵是指涉及到一些使審計師很難保持客觀性的情境,如審計師與客戶有個人、家庭及專業(yè)關(guān)系。這些因素都可能影響審計師判斷。激勵因素還可以分為負向激勵因素和正向激勵因素。本文僅就預(yù)期復核意見、訴訟風險兩個負向激勵因素和經(jīng)濟因素這一正向激勵因素對審計判斷影響的研究加以梳理。
[Abstract]:Audit judgment is an important factor affecting the quality of audit. Since the 1970s, it has attracted the attention of foreign audit theory and practice. Today, audit judgment has become an important field of audit research. Audit judgment is a judgment or selection made by auditors according to their professional knowledge and experience through the identification and comparison of the audit items and their own behavior (Zhang Jixun 2002). Some studies show that some environmental factors have influence on audit judgment performance, and incentive is one of the important environmental factors,. Asthon (1988) points out that in order to have a more comprehensive understanding of audit judgment, we need to consider the incentive factors in audit environment. From the psychological point of view, motivation is a process of psychological activity that is motivated by certain stimuli and makes people have an internal motive force to advance towards the desired goal. The incentive in the audit judgment environment may be direct or indirect. The direct incentive involves the existing or potential monetary benefits, or the loss of such benefits, the customer's potential employment relationship, customer maintenance, etc. Indirect motivation refers to situations that make it difficult for auditors to maintain objectivity, such as personal, family and professional relationships between auditors and clients. All these factors may affect the auditor's judgment. Incentive factors can also be divided into negative incentives and positive incentives. In this paper, the influence of expectation review opinion, two negative incentive factors of litigation risk and economic factors on audit judgment is studied.
【作者單位】： 南開大學商學院;天津和平區(qū)國家稅務(wù)局;
【分類號】：F239.4

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