摘要
在系统梳理审计判断偏误相关文献的基础上,从认知心理学和有限理性视角剖析审计判断偏误的形成机制,并归纳出审计人员运用启发法进行审计判断时可能产生的三种偏误类型。文章着重从审计主体、审计判断任务和审计判断环境三个方面归纳影响审计判断偏误的因素,并指出相应的规避偏误的措施。本文认为未来应从研究对象、研究方法和研究内容三个层面深化对审计判断偏误的研究。
Based on a systematic review of audit judgment bias literature,this paper analyzes the formation mechanism of audit judgment bias from the angle of cognitive psychology and bounded rationality,and summarizes the three major bias manifestations.Then it deeply elaborates factors that influence the formation of audit judgment bias from three aspects:audit subject,audit judgment task and audit judgment environment.And it analyzes the routes to evade bias.Future research needs to be strengthened on research objects,research methods and research contents.
出处
《中国审计评论》
2018年第1期84-93,共10页
China Auditing Review
关键词
审计判断偏误
偏误规避
audit judgment bias
formation mechanism
manifestation
influence factors
measures of evading bias
