经验、任务性质与审计判断质量  

Experience, Task Nature and Audit Judgment Quality

作　　者：张继勋[1] 付宏琳[2] 

机构地区：[1]南开大学商学院 [2]南开大学泰达学院

出　　处：《审计研究》2008年第3期70-75,共6页Auditing Research

基　　金：国家自然科学基金项目(项目号:70572082)的研究成果之一

摘　　要：审计过程中,审计判断是最为重要的因素,其质量高低直接影响着审计质量。经验作为影响审计判断质量的一个重要因素一直备受关注。本文采用实验研究方法,以我国会计师事务所的审计人员为被试,以判断的共识、稳定性和自我洞察力三个指标作为审计判断质量的衡量标准,检验经验对两类不同性质任务判断质量的影响。实验结果表明,在作为一般任务的内部控制风险评估中,有经验审计人员和缺乏经验审计人员在稳定性和自我洞察力方面不存在显著差异,但有经验者的共识显著高于后者;而在作为高级任务的分析程序风险评估中,有经验的审计人员的共识和稳定性均显著高于缺乏经验者,但两者在自我洞察力方面没有明显差异。Audit judgment is one of the most important factors in audit, whose quality is directly affected by the quality of audit judgment. As one of the key factors to influence audit judgment quality, experience is always a focus in audit judgment research. This paper tests the effect of experience on audit judgment quality in two tasks of different nature in an experiment, where consensus, stability, and self insight are used to measure audit judgment quality of auditors from Chinese CPA firms. Results indicate that ordinary task of control risk assessment, experienced and inexperienced auditors do not differ in judgment stability and self insight, but experienced auditors have greater consensus than inexperienced auditors; advanced task of analytical risk assessment, experienced auditors have greater judgment consensus and stability than inexperienced auditors, but the two groups do not differ in self insight.

关 键 词：经验 任务性质 审计判断 质量 

分 类 号：F239.4[经济管理—会计学]