基于行为心理理论的审计判断模式构建  

Construction of Audit Judgment Model Based on the Theory of Behavioral Psychology

作　　者：李嘉明[1] 李兰芬[1] 胡志涛[2] 

机构地区：[1]重庆大学经济与工商管理学院,重庆400004 [2]四川大学经济学院,四川成都610064

出　　处：《审计与经济研究》2008年第6期26-30,共5页Journal of Audit & Economics

摘　　要：审计判断是一个复杂的心智过程,审计人员有多层次的心理需求,有从事审计活动的动机,在从事审计判断时有丰富的心理活动,基于上述研究可构建出审计判断模式。为防治审计判断偏误、提高审计判断的质量,可从行为心理的角度采取以下措施:进行行为心理学学习,丰富专业知识、重视经验积累,建立有效的审计判断激励机制和审计判断约束机制,加强职业道德修养等。The audit judgment is a complex mental process. When carrying out the audit judgment concerning the complex audit matters and the indefinite audit environment, auditors are not only affected by their knowledge and ability but also by their psychological factors which are determined by the general pattern of human behavior. This paper conducts a preliminary discussion on auditors＇ psychological behavior in the audit judgment process and establishes a model based on the theory of behavioral psychology. At last, the authors put forward some proposals to study behavioral psychology, to enrich special knowledge and experience, to establish an effective audit judgment incentive and binding system, and to strengthen professional ethics.

关 键 词：审计判断 行为心理 审计判断模式 纠偏措施 

分 类 号：F239.0[经济管理—会计学]