经验、激励因素对审计判断中肯定性倾向的影响——财务报表错报程度判断的一项实验研究

通过实验和统计分析对审计判断中经验、激励因素与肯定性倾向之间的关系进行研究后发现,不同经验层次的审计人员的审计判断倾向程度均有差异,经验水平偏低者和经验水平偏高者都存在明显的肯定性倾向,而经验丰富者则具有明显的否定性倾向;同时,当外界存在不同激励时,审计人员会有不同的反应,即使是同一经验层次的审计人员也有不同的反应,经验水平偏高者尤甚。这不仅可以解释不同学者得出不同结论的原因,而且在一定程度上揭示相关因素对审计师职业判断和审计程序的影响,同时也为审计界提供有益的启示。

Experience,Incentive Factors on the Influence of Affirmative Tendency in Audit Judgment:Based on An Experimental Study on Judging Misstatement Degree of Financial Statements

This article attempts to use the experiment and statistical analysis to research the relationship between experience,incentive factors and affirmative tendency in audit judgment.The results of this study show that: 1)different experience levels of auditors,whose inclination direction and degree are different.The auditors who have poor experience and partial high experience are of obvious affirmative tendency,but auditors who have rich experience have obvious negative tendency;2) but when different motivatio...