审计判断中的时近效应和肯定性倾向——基于持续经营能力判断的实验研究

Recency and confirmatory effect in audit judgment——An experimental study on a going-concern task

时近效应和肯定性倾向系审计判断偏误中的两种。本文利用信念调整模型,以持续经营能力判断为实验任务,检验了不同的反应模式下我国注册会计师审计判断中的时近效应和SBS反应模式下的肯定性倾向。实验结果表明,在SBS反应模式下,我国注册会计师表现出明显的时近效应,而在EOS反应模式下不显著。同时我国注册会计师对肯定性证据更为敏感,说明我国注册会计师审计判断的职业谨慎性不够。同时,会计师事务所应该采取诸如加强项目复核等措施对审计证据进行综合分析,以减轻审计判断中的时近效应。

Recency and confirmatory effect are two of audit judgment biases.The recency and confirmatory effect were tested in two response modes with a going-concern task,and the experimental results indicates that subjects exhibited significant recency and confirmation bias in SbS response mode,which suggest auditors are more sensitive to confirming and late evidences;in comparison,subjects' recency was much weaker in EoS response.So,Chinese CPAs should be more cautious in audit judgment and accounting firm should take measures to reduce recency.