Nghiên cứu cơ sở lý thuyết xét đoán trong kiểm toán

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Ngôn ngữ: vie

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Thông tin xuất bản: Tạp chí Khoa học và Đào tạo Ngân hàng (Tên mới: Tạp chí Kinh tế - Luật và Ngân hàng), 2015

Mô tả vật lý: tr.66-73

Bộ sưu tập: Báo, Tạp chí

ID: 333758

Thêm vào giỏ Liên kết toàn văn

Judgment and decision making (JDM) research in auditing is part of a larger area of psychological research called ‘behavioural decision theory’ (Ken T. Trotman 1998). In order to explain behavior of judgment and decision making in audit that should have a complete overview of the theory framework. Several frameworlk have been used in (Behavioral) decision theory and human information processing research relating to audit judgments in recent decades. Slovic, Fischhoff and Lichtenstein (1977) classify behavioral decision theory into main categories: Descriptive research and decision aid research. Libby and Lewis (1977) distinguish three categories: Lens model studies, probabilistic judgment models and studies of pre-decisional behavior. In 1982, they introduced four categories of human information processing research: Lens model studies, probabilistic judgment models, studies of pre-decisional behavior and cognitive style studies. In recent years, Johnson and Berryman (1989) implicitly classify audit judgment research into four categories: Lens model studies
studies of heuristic and biases, studies of decision processes and expert system development. This article summarizes some of the theoretical judgments and decisions in the audit are used much in recent years with the aim of providing for auditors practice and research subjects audit nature of behavioral decision in the audit the aims to improve and enhance the quality of the judgment which help to improve audit quality in the practice of auditors and audit firms.Trong quá trình thực hiện kiểm toán, KTV và công ty kiểm toán phải luôn đối mặt với tình trạng thiếu thông tin từ phía đơn vị khách hàng. Chính vì vậy, KTV và công ty kiểm toán sẽ phải sử dụng nhiều hơn kinh nghiệm xét đoán của mình để có thể xác định được phạm vi, thời gian và nhân sự cho một cuộc kiểm toán. Chính vì tầm quan trọng của xét đoán nêu trên, nghiên cứu này thực hiện tổng hợp một số lý thuyết cơ bản được sử dụng nhiều trong thời gian gần đây để giải thích cho hành vi xét đoán trong kiểm toán của các KTV. Mục đích của nghiên cứu nhằm giới thiệu tới các KTV hành nghề và đối tượng nghiên cứu kiểm toán bản chất của hành vi xét đoán trong kiểm toán, hướng tới mục tiêu cải thiện và nâng cao chất lượng của việc xét đoán, từ đó trợ giúp cho việc cải thiện chất lượng kiểm toán trong quá trình hành nghề của các KTV và công ty kiểm toán hiện nay.

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