审计判断偏误的形成及其防治

Audit judgment is exercised throughout the auditprocess. The accuracy of the audit judgment affectsdirectly the correctness of the audit conclusions, andone of the key reasons leading to errors in audit judg-ment is biasness in the audit judgment. This articleanalyzes how, from the point of view of cognitivepsychology, biasness in audit judgment come intobeing , the forms of expression of such biasness andprovides preventive measures to address this issue.