本文選題：審計(jì)判斷偏誤　切入點(diǎn)：認(rèn)知偏差　出處：《暨南大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】：自20世紀(jì)70年代以來，審計(jì)判斷的研究已經(jīng)成為當(dāng)今世界范圍內(nèi)審計(jì)研究中最具活力的領(lǐng)域之一。如果說獨(dú)立性是審計(jì)人員的靈魂，，那么專業(yè)技能就是審計(jì)工作的基石。專業(yè)技能的核心在于審計(jì)判斷技能。只有通過審計(jì)判斷，審計(jì)人員才能以獨(dú)立、客觀、公正的身份，對財(cái)務(wù)報(bào)告發(fā)表專業(yè)性意見。審計(jì)判斷貫穿于審計(jì)工作全過程，在審計(jì)準(zhǔn)備階段、審計(jì)實(shí)施階段和審計(jì)報(bào)告階段，審計(jì)判斷都起著舉足輕重的作用。在審計(jì)報(bào)告意見段中，“我們認(rèn)為”一詞就表明它是一種判斷，審計(jì)人員也就成為一個(gè)職業(yè)判斷者。 審計(jì)判斷偏誤研究屬于審計(jì)判斷研究的一個(gè)非常重要的研究范疇。在審計(jì)判斷過程中，由于審計(jì)人員的認(rèn)知偏差和有限理性等原因，極易發(fā)生審計(jì)判斷偏誤，因而容易導(dǎo)致審計(jì)判斷錯(cuò)誤，而審計(jì)判斷錯(cuò)誤往往是導(dǎo)致審計(jì)失敗的主要根源。因此，為提高審計(jì)判斷質(zhì)量，避免審計(jì)失敗，就必須對審計(jì)判斷偏誤進(jìn)行理論和實(shí)踐的深入研究。審計(jì)研究可以分為三類：審計(jì)市場研究、審計(jì)技術(shù)研究和審計(jì)行為研究。本質(zhì)上，審計(jì)判斷偏誤研究屬于審計(jì)行為研究的一個(gè)重要內(nèi)容。 本文主要借鑒運(yùn)用了認(rèn)知心理學(xué)、決策學(xué)、行為科學(xué)和經(jīng)濟(jì)學(xué)相關(guān)領(lǐng)域的知識(shí)對審計(jì)判斷偏誤的理論成因、產(chǎn)生過程、表現(xiàn)形式及其實(shí)際影響進(jìn)行探討，最后部分水到渠成地提出了防治審計(jì)判斷偏誤的措施，從審計(jì)人員個(gè)體、會(huì)計(jì)師事務(wù)所、審計(jì)環(huán)境三個(gè)層面分別進(jìn)行闡述。這些對策建議對于完善和發(fā)展審計(jì)判斷理論、提高審計(jì)判斷質(zhì)量、降低審計(jì)風(fēng)險(xiǎn)、避免審計(jì)失敗，具有重要的理論意義和現(xiàn)實(shí)意義。
[Abstract]:Since 1970s, the study of audit judgment has become one of the most dynamic fields in the world. Then professional skills are the cornerstone of audit work. The core of professional skills lies in audit judgment skills. Only through audit judgment can auditors be independent, objective and impartial. Issue professional opinion on financial report. Audit judgment runs through the whole process of audit, in the stage of audit preparation, stage of audit implementation and stage of audit report, Audit judgment plays an important role. In the opinion paragraph of audit report, the word "we think" indicates that it is a kind of judgment, and the auditor becomes a professional judge. The study of audit judgment bias belongs to a very important research category of audit judgment research. In the process of audit judgment, audit judgment errors are easy to occur due to the cognitive deviation and limited rationality of auditors. Therefore, in order to improve the quality of audit judgment and avoid audit failure, it is easy to lead to audit errors, which are often the main causes of audit failure. It is necessary to study the theory and practice of audit bias. Audit research can be divided into three categories: audit market research, audit technology research and audit behavior research. The study of audit judgment bias is an important part of audit behavior research. This paper mainly uses the knowledge of cognitive psychology, decision science, behavioral science and economics to discuss the theoretical cause, process, manifestation and actual influence of audit judgment bias. In the last part, the author puts forward some measures to prevent and cure audit judgment errors, which are explained from three aspects: individual auditor, accounting firm and audit environment. These countermeasures and suggestions are helpful to improve and develop audit judgment theory. It is of great theoretical and practical significance to improve the quality of audit judgment, reduce audit risk and avoid audit failure.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.0

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 方倩;心理因素對審計(jì)判斷的影響研究[D];河北經(jīng)貿(mào)大學(xué);2013年

本文編號(hào)：1610990