【作者】 李雪； 王纪瑞； 张帆；

【Author】 Li Xue Wang Jirui Zhang Fan Accounting Department of Ocean University of China Qingdao 266071

【机构】 中国海洋大学管理学院会计学系；

【摘要】 本文首先论述了有关审计职业判断偏误的研究所具有的理论与现实意义。进而对审计职业判断偏误进行了根源分析,探讨了审计判断的环境因素所导致的不确定性、审计师的有限理性决策,以及广泛应用启发法等问题,将审计职业判断偏误的产生看做是三个要素构成的系统过程的结果,形成了审计职业判断偏误的分析框架。最后,基于该根源分析框架,提出了规避审计职业判断偏误的改进思路。更多还原

【Abstract】 This paper discusses the importance of auditing professional judgement,thereby,reveals the theoretical and practical significance of the study on auditing professional judgment biases.This paper also studies the origin of auditing professional judgment biases and discusses the factors which influence auditing professional judgment biases including environmental factors of auditing professional judgement,auditor’s bounded rationality and the extensive application of heuristics.The conclusion of this study reveals that auditing professional judgment biases result from the systematic effectiveness of those three factors which can be included into an analytical framework of auditing professional judgment biases.Finally,based on the analytical framework,this paper presents some improvement methods overcoming the auditing professional judgment biases.更多还原