摘要
审计判断是审计学研究的重点,审计师的审计判断能够影响到审计服务质量,提高审计服务的效率。本文以审计判断的有效性为出发点,通过文献研究分析了审计判断的两个重要命题"主体有效性假设"和"过程有效性假设",在此基础上分析了审计假设的框架效应、锚定效应、肯定效应和稀释效应等,有针对性地提出相关对策建议,以便改善审计师判断的准确性。
The audit judgment is the key point of auditing research. Auditor＇s audit judgment can affect the audit service quality, and enhance the audit service the efficiency. The article took the validity of audit judgment as the starting point, studied and analyzed two principal propositions of the audit judgment about ＂the main body validity supposition＂ and ＂the process validity supposition＂. The article has analyzed the audit supposition＇s frame effect, the anchor effect, the affirmation effect and the dilution effect. Finally it proposed the related countermeasure suggested that with the aim of improving the accuracy of audit judgment.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2010年第2期88-93,共6页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
审计判断
有效性
综合效应
对策
Audit Judgment
Validity
Combined Effect
Countermeasure
