审计判断信心研究:一项实验的证据

行为决策理论认为判断信心是影响判断质量的一个重要因素。本文以内部控制风险判断和持续经营能力判断为实验任务,采用实验方法检验了审计人员经验、努力程度等因素与审计判断信心的关系。研究发现,审计人员的经验、努力程度与审计判断信心存在显著的正向关系,任务困难程度的主观感知与审计判断信心存在显著的负向关系,而男性审计人员判断信心明显高于女性审计人员。

The Study on the Audit Judgment Confidence: Evidences by An Experiment

Behavioral decision theory argues that judgment confidence is one of important factors which influence judgment quality. Based on internal control risk judgment and going-concerned judgment, this paper tests the relation between audit judgment confidence and auditors' experience , effort and other factors. The experimental result indicates that a significantly positive relation is displayed between audit judgment confidence and auditors' experience, effort, and a significantly negative relation is exhibited between audit judgment confidence and auditors' cognition of tasks' difficulty. Then the experimental result also shows that judgment confidence is stronger for male auditors than for female auditors.