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，对协议数据进行了分析，发现风险评估策略的不同可能会影响审计师的风险评估结果。风险评估策略是指审计判断获取和处理客户风险信息的系统性方法，即对审计师获取的信息或证据的一种方法或态度。

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.