激励因素、模糊情境与审计判断

Incentive Factors,the Confused Situation and Audit Judgment

审计判断是影响审计质量的重要因素,新会计准则和新审计准则的实施进一步加大了审计判断的空间。任何审计判断都是在一定的环境下做出的,激励是重要的环境因素,因此激励因素不可避免地会对审计判断产生影响。本文以我国为被试,以我国注册会计师个体判断模型为基础,检验客户重要性、诉讼风险与预期复核意见三个激励因素对审计判断的影响。实验结果表明,客户重要性、诉讼风险对审计人员判断产生明显影响。客户越为重要,审计人员接受客户提出的会计处理意见的可能性就越大;面临的诉讼风险越高,审计人员接受客户提出的会计处理意见的可能性就越小。预期复核意见与诉讼风险产生了交互影响,诉讼风险高且预期复核意见不一致时,审计人员的判断会变得更加保守。此外,在高诉讼风险的情况下,签字注册会计师比非签字的注册会计师表现的更加保守。

New accounting rules and Auditing Standards further increase the Auditing judgment room. Auditing judgment is one of the most dynamic fields in auditing research, and has already been paid particular attention by auditing professional and academic in China. For a better understanding of audit judgment, incentive factors of audit environment should be considered. Therefore, the CPAs are taken as the research subject. Based on the analysis of Chinese public company cases, the author examines the effects of three incentive factors, including client importance, lawsuit risk, and the consistent of expected review opinion on the audit judgment.