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消除认知偏见?提高审计师的独立性和职业怀疑

发布时间:2017年05月17日

审计师的职业怀疑受到政策制定者,监管者,政治家和公众们的重视。 经过近十年的发展,审计质量无疑得到了改善,然而,监管机构和政策制定者仍然在呼吁审计师在执行审计工作时保持更高的职业怀疑。

本报告探讨了认知偏见对审计工作的重要性,它解释了这些偏见对于提高职业怀疑态度和理解职业道德基本原则都至关重要。根据Amos TverskyDaniel Kahneman的认知偏见心理学,如果要满足审计质量进一步提高的预期,专业审计师则需要采用新的职业怀疑态度。

 

Professional scepticism has received a lot of attention, from policymakers, regulators, politicians and the public. After nearly a decade of action, audit quality has undoubtedly improved. Yet, calls for more professional scepticism have not abated.

This report explores the importance of cognitive biases to the audit process. It explains how these biases are central to improving the exercise of professional scepticism and to understanding the fundamental ethical principle of objectivity.Drawing on the established and respected psychology literature on cognitive biases, pioneered by Amos Tversky and Daniel Kahneman, this report argues that a new approach to professional scepticism is needed if expectations of further increases in audit quality are to be met. 

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