Audit Judgement Bias And Its Contorl

We always making audit judgment in uncertain conditions, and the decision-making process is often complex and difficult, all kinds of complicated factors effect on audit judgment, and there is no objective criteria to evaluate it, so the audit judgment are prone to errors. The Chinese Institute of Certified Public Accountants released a guide on October13,2014, it means the development of audit professional judgment in China have a qualitative leap, also means areas of research related to the audit judgment is the import and urgency.Refer to historical literature, we found that the research of the audit judgment bias and control measures is very few, it is a pity to see that the theory is not mature; In real working condition, the auditor is highly agree with the importance of audit judgment, but the overall level of audit judgment is not high. This means in real life, audit judgment bias is everywhere, such as many cases of audit failure is caused by the audit judgment bias. Therefore, the importance of the lack of theory and reality in the study of audit judgment bias and its control measurements is meaningful.At first, this paper figure out the meaning of audit judgment and audit judgment bias by the way of analysis literature statistics, the summary of influence factors of audit judgment bias can also be concluded; Secondly, by the auditing opinions of some listed companies in2013and the respectively of Wan Hong group proved the existence of the reality of audit judgment and audit judgment bias; Later, through the way of questionnaire survey, we can get the current situation of audit judgment bias, the influence factors of audit judgment bias, effective control measures and analysis; Then, through literature statistics and questionnaire investigation will combine theory with reality, it is concluded that effective influence factors of audit judgment bias, what are the effective factors of audit judgment bias control measures what revelation. Finally, it is concluded that can adopt the control measures of audit judgment bias. This research can not only provide a reference of audit judgment and the concept of audit judgment bias, but also clearly paint out a picture of audit judgment bias influence factors have played an important role in the topic of the current situation of the last, and also this paper puts forward the audit judgment bias control measures more specific suggestions.