中国审计判断质量的实验研究

近年来,审计质量问题引起了社会的广泛关注,审计判断作为影响审计质量的主要因素之一,日益受到我国审计理论界和实务界的重视。本文以我国注册会计师审计为背景,以内部控制风险评估为案例,采用实验的方法对我国注册会计师的审计判断质量进行了检验。研究结果表明,我国注册会计师的共识、稳定性和自我洞察力已经达到了相当高的水平,但与国外的相似实验研究结果相比,还存在着明显的差距,需要继续提升；在判断过程中,我国注册会计师的判断模型明显呈线性化。

Experimental Research on Audit Judgment Quality in China

Audit quality has become a social concern lately,and audit Judgment and Decision Making(JDM),one of the important factors affecting audit quality,has received a great deal of attention in audit- ing profession in China.Using the case of internal control risk assess- ment in an experimental design,this paper tests the audit judgment quality of Chinese CPAs in the setting of their audit practice.The results show that Chinese CPAs' judgment performance has reached certain level in consensus,stability,and self-insight.However,the country's auditing profession needs to make more effort for further improvement since there is an obvious gap between the test results of similar studies conducted overseas and those of ours.A clear linear tendency has been found in Chinese CPAs' audit judgment model.