Experimental Study on Factors That Influence Auditors' Risk Assessments

重要的审计判断，包括风险评估，可能会受到评估风险和解释审计证据的方法的影响。这项实验研究考察了审计师的风险评估是否受到风险评估方法(基于信念与基于概率)和断言框架(积极与消极形式)的影响。对四种衡量重大错报风险的指标进行了比较。观察了风险评估方法和断言框架对审计师风险评估的影响。

Important audit judgments including risk assessment may be impacted by the approach taken to assess risk and to interpret audit evidence. This experimental study examines whether auditors' risk assessments are influenced by the risk assessment approach (belief-based versus probability-based) and by assertion framing (positive versus negative form). Four measures of risk of material misstatement are compared. Both risk assessment approach and assertion framing effects on the auditors' risk assessments are observed.