审计判断信心研究:一项实验的证据

The Study on the Audit Judgment Confidence:Evidences by An Experiment

行为决策理论认为判断信心是影响判断质量的一个重要因素。本文以内部控制风险判断和持续经营能力判断为实验任务,采用实验方法检验了审计人员经验、努力程度等因素与审计判断信心的关系。研究发现,审计人员的经验、努力程度与审计判断信心存在显著的正向关系,任务困难程度的主观感知与审计判断信心存在显著的负向关系,而男性审计人员判断信心明显高于女性审计人员。

Behavioral decision theory argues that judgment confidence is one of important factors which influence judgment quality.Based on internal control risk judgment and going-concerned judgment,this paper tests the relation between audit judgment confidence and auditors experience,effort and other factors.The experimental result indicates that a significantly positive relation is displayed between audit judgment confidence and auditors experience,effort,and a significantly negative relation is exhibited between audit judgment confidence and auditors cognition of tasks difficulty.Then the experimental result also shows that judgment confidence is stronger for male auditors than for female auditors.