审计判断中的锚定效应研究

The Research on the Anchoring Effects in Auditing Judgment

行为经济学中的前景理论认为,人们在不确定性状态下进行风险判断和决策时,容易产生锚定效应。本文以我国注册会计师审计为背景,以控制测试为实验任务,采用实验的方法,对我国注册会计师审计判断中的锚定效应进行了检验。研究发现,我国注册会计师在审计判断中运用了锚定和调整启发法,以前年度审计信息产生了锚定效应,在有以前年度信息的情况下,注册会计师对本期控制风险的评价更加谨慎,控制风险的估计水平更高。这一结果表明,我国审计准则中关于查阅上一年度工作底稿的规定对提高审计质量具有重要的意义。

The prospect theory of behavioral economics argues that people would lead to the anchoring effects during the process of judgment and decision making under risk and uncertainty. The anchoring effects are tested by the experiment with the experimental task of internal control test in the context of Chinese CPAs. The experimental result indicates that prior audit information leads to the anchoring effects that auditors with prior audit information exhibit a more conservative opinion with the higher control risk evaluated.