CPA审计判断偏误透析

审计判断偏误一直是理论界研究的课题,审计判断偏误往往伴随着审计错误的产生,造成审计质量下降与审计风险加大。即使减少审计判断偏误产生的启发法被运用,但审计判断偏误仍是不可能消除的,因为它是审计判断过程中做出错误判断的心理倾向,这种心理倾向会因主、客观因素的影响而形成。本文通过透析审计判断偏误产生的主客观因素,提出了减少审计判断偏误的措施和方法,以期为降低审计风险与提高审计质量提供参考。

Dialysis on the misjudgment of CPA Audit

The audit misjudgment is always the theory research topic. The audit misjudgment is often following the audit fault, creates the quality drop of audit and the enlargement of audit risk. Therefore, To reduce the misjudgment of Audit have been inspired to use the law, but the misjudgment of Audit still can not be eliminated because it is the process of audit judgment made errors of judgment psychological tendencies, such as psychological tendencies will some owners, the objective factors and form, through analyzing the misjudgment of Audit generated subjective factors, This article brings forward some methods and countermeasures to reduce mistake and fault in audit, eventually and provides the reference to reduce the audit risk and the enhance audit quality.