期望审计风险水平评估中的锚定效应研究

The Research on the Anchoring Effect of the Assessment of Expected Audit Risk Level

本文通过实验和统计分析的方法检验了期望审计风险评估过程中的锚定效应及调整。研究结果表明:上年度有关期望审计风险的评估结果会对本年的初始评估水平产生显著影响,而且审计人员会根据所获得的新信息在初始评估的基础上重新调整其风险评估。因此,克服期望审计风险评估中的系统性认知偏差,是审计人员提高审计风险评估水平和审计风险控制能力的一条重要途径。

The paper makes use of experiment and statistical analysis to test the anchoring effect and adjustment in the process of the expected audit risk assessment. The results show that the results of expected audit risk assessment of the previous year have a sig- nificant impact on the initial assessment level of this year, and auditors will readjust its risk assessment according to the new informa- tion based on the initial evaluation. Therefore, overcoming systematic cognitive deviation of the expected audit risk assessment is an important route to improve audit risk assessment level and audit risk control ability of auditors.