چکیده:
One of the most interesting and important aspects of auditing is the judgments that auditors deal with as part of their daily work. Despite the various tools and methods used, auditing is, above all, a judgmental process, and auditors are required to make decisions and judgments in various fields. In this regard, all decision-making processes are subjects for potential judgmental errors and, consequently, incorrect conclusions. There are no specific, effective, and complete methods for eliminating erroneous judgments in auditing. This article, while providing definitions of decision-making and judgment and the sources of errors in auditors' judgments, introduces methods that auditors can use to reasonably minimize the impact of their judgmental biases.
خلاصه ماشینی:
Knechel (2001) believes that despite the various tools and methods used in the auditing process, auditing is above all a judgmental process, and auditors are required to make decisions and judgments in various areas such as the following: (Knechel, 2001, 591) @Determining materiality levels @Determining audit objectives @Evaluating assets, liabilities, and income and expense items @Designing effective auditing methods to obtain audit evidence @Evaluating various types of risk in auditing @Evaluating the effectiveness and reliability of internal control systems @Evaluating the correctness of the going concern assumption @Evaluating the adequacy of the method and extent of disclosure of items in the financial statements @Evaluating the client management's explanations @Quantitative and qualitative evaluation of evidence for the purpose of expressing an opinion on the financial statements @Evaluating the compliance of information with accepted accounting principles and professional standards.
Availability heuristic can lead to these three types of bias in auditors' judgments and affect their decision-making process: @Ease of recall 7 @Retrieval ability 8 @Preconceived associations 9 These biases are defined in Table 2, and examples of them are also provided to show how they manifest in the auditing process.
Some of the most effective methods are as follows: Skill Improvement One of the most common ways to avoid erroneous judgments in auditing is to enhance the training of auditors and utilize professionals; it is obvious that the more familiar individuals are with decision-making, the higher the probability of them correctly completing the decision-making process.
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