The Effect Of Order And Reliability Of Audit Evidence On Audit Opinion

A large number of foreign literatures studied the order of evidence and the reliability of evidence effects on audit judgment respectively. But few of literatures research on the order of evidence and the reliability of evidence impact on audit opinion. However, the judgment is not synonymous with the process of audit choice; in addition, whether the order of evidence will not only affect audit judgment but also impact on the choice of the audit opinion. In addition, the interactions of the order of evidence with the reliability of evidence how to effect on judgment and the choice of audit opinion needs further study. For this reason, this paper, using experimental research methods, Tests the reliability of the evidence and order impacting on the choice of audit opinion.From the perspective of experimental study, the paper, using experimental task, Tests the order of the evidence and the reliability of evidence impact on the choice of audit opinion on the employees of public accounting firm from Changsha and Beijing. Results of the study show that: (1)Under the conditions of the different reliability of evidence, except the group of strong negative evidence and weak positive evidence, The order of evidence had a little significant impact on the judgment, Showing that the different reliability of evidence has not significantly mitigate the bias of the judgment. In addition, from the experiments also showed that auditors have some negative tendencies, that is, give a higher weight of negative evidence. (2)The second part of the experiment showed that the order of evidence has no impact on the choice of audit opinion, but the reliability of the evidence has large impact on the choice of audit opinion, But the group of the same evidence, except the group of strong negative evidence and weak positive evidence , the auditors have a significant difference in choosing the type of opinion, this Indicates the level of the judgment of CPA have a significant difference, so it needs further reduce the gap between the judgments ,To shorten the growing "audit expectations gap", which making the industry of audit more convincing. In the end, the article put forward recommendations to reduce the judgment gap among CPA, in order to improve the overall quality of Certified Public Accountants.