审计判断中代表性启发法下的偏误研究--来自中国的实验证据

A study on the audit's judgment biases associated with representative heuristics:experimental evidences from China

心理学研究发现,人们在运用代表性启发法进行概率性判断任务时,会产生忽视基准比率和忽视信息可靠性的偏误。本文以我国注册会计师审计为背景,采用实验的方法,对我国注册会计师在运用代表性启发法进行审计判断时,是否会产生忽视基准比率和信息可靠性的偏误进行了检验。实验结果表明,注册会计师在判断过程中产生了忽视基准比率的偏误,但没有产生忽视信息可靠性的偏误,对可靠性不同的证据比较敏感。

It is found in psychology that people tend to neglect base rates and be insensitive to information reliability while using representative heuristics in judgments of probabilities.Experiments are conducted in this study to test whether Chinese CPAs will neglect base rates and be insensitive to information reliability while using representative heuristics in their audit judgment and decision making.Results indicate that the CPAs do neglect base rates,but they are sensitive to information reliability and thus dont show the bias of insensitivity to information reliability.