审计判断偏误的形成及其防治  

Biasness in Audit Judgment Formation and Prevention

作　　者：程悦[1] 张继勋[1] 

机构地区：[1]南开大学会计学系

出　　处：《中国注册会计师》2004年第5期55-57,共3页The Chinese Certified Public Accountant

摘　　要：Audit judgment is exercised throughout the auditprocess. The accuracy of the audit judgment affectsdirectly the correctness of the audit conclusions, andone of the key reasons leading to errors in audit judg-ment is biasness in the audit judgment. This articleanalyzes how, from the point of view of cognitivepsychology, biasness in audit judgment come intobeing , the forms of expression of such biasness andprovides preventive measures to address this issue.Audit judgment is exercised throughout the auditprocess. The accuracy of the audit judgment affectsdirectly the correctness of the audit conclusions, andone of the key reasons leading to errors in audit judg-ment is biasness in the audit judgment. This articleanalyzes how, from the point of view of cognitivepsychology, biasness in audit judgment come intobeing , the forms of expression of such biasness andprovides preventive measures to address this issue.

关 键 词：审计判断审计人员 审计人员 可得性启发法 可回忆性 假定联系 审计判断辅助工具 

分 类 号：F239.1[经济管理—会计学]