Audit Judgment in Risk-based Auditing

通过实验和访谈，收集了9名执业审计师关于审计判断的数据。本实验采用协议分析的方法考察了业务风险及其感知对审计师判断的影响，通过对协议数据的分析，发现风险评估策略的差异可能会影响审计师的风险评估结果。风险评估策略是指为获取和处理有关客户风险的信息而进行审计判断的系统方法，即审计人员对所获得的信息或证据的态度或方法。

Through the experiments and interviews I collected the data about audit judgments from 9 practicing auditors. This experiment which investigates the effect of business risk and its perception to the auditors' judgment used protocol analysis.I analyzed the protocol data and found that the difference of risk assessment strategy may affect to auditors' risk assessment results. The risk assessment strategy means the systematic approach of audit judgment to acquire and process information about the client's risk, that is, an approach to or an attitude towards information or evidence obtained by auditors.