Framing Effect In Audit Judgment Research

Psychology research discovery that the people when carry on the judgment to the different indication's description way, will make the different judgment decision-making, this is the framing effect。In the audit judgment's process, the auditors act according to the information which obtains to make the audit judgment, Forms the audit conclusion,Then information different manifestation whether to affect the audit judgment,Whether the framing effect will affect auditors' audit judgment?It is an important question which will be worth studyingThis article introduces the framing effect theory in the psychology, this article takes the internal control test as the case background, uses experiment's method, researches audit judgment and the policy-making by framing effect .In the experiment, we requests to participate in experiment's personnel separately the internal control validity which and"the positive frame"under appraises in"the negative frame"gives, and according to appraisal internal control's valid decision implementation's substantive test's quantity, as well as under the different experience's auditors who are under the effect of the framing effect are different.The results show that the auditors who make the audit judgment and the decision-making received the framing effect the influence, and the experienced auditors receive more the the framing effect influence than the lacks experienced auditors. Finally, we attempt to reduce the impact of framing effect, and have carried on the confirmation through experiment's way, through the improvement of audit working papers to reduce the framing effect.