The Study Of The Psychological Factors Impact On Audil Judgment

Audit judgment throughout the audit process, is the important factoraffecting the quality of audit, and improving the audit quality is not only theinherent requirements of accounting firms but also the whole society, theNational People’s Congress and the government at all levels to audit authorityurgent desire, therefore, from the perspective of cognitive psychology to studyhow to improve the quality and efficiency of audit judgment is necessary.I first widely collected about audit judgment factor, audit judgmentresearch, the application of psychological factors in the audit and the material onpsychological analysis at home and abroad research，then do the existingresearch review. found: at home and abroad about the psychological factors ofaudit judgment on the comprehensiveness of the psychological factors, thediversity of the theoretical basis as well as research methods exists researchspace; then bounded rationality theory, information processing theory, fluid-crystal theory and the internal and external causes theory as the researchhypotheses proposed foundation. Do theory analysis about psychological factors on the influence of audit judgment and as the research hypotheses proposedbasis, found that the audit staff of the perception of deviation, attention to thedegree of concentration, memory representation, the degree of quick thinking,imagine a reasonable degree and language communication skills affect the auditto determine the quality and efficiency; according to that, I designed “thepsychological factors on the influence of audit judgment questionnaire” andthrough the electronic and paper two ways to issue, I have recovered243validquestionnaires and entry analysis, the first using of excel for the empoweringvalue of the various issues, the use of SPSS18.0software to reliability andvalidity testing and the use of regression analysis, T test, statisticalanalysis,factor analysis, related analysis and other methods to do statisticalanalysis, and found that auditor’s gender and personality have not significantlyinfluence on the quality and efficiency of audit judgment; the auditor’sexperience, knowledge structure and age have significantly influence on thequality and efficiency of audit judgment; the auditor’s perception, attention,memory, thinking, imagination and language have significantly influence on thequality and efficiency of the audit judgment, and auditor’s attention have the most significantly influence on the quality and efficiency of the audit judgment,then were thinking, perception, memory and language, imagine were the last.Finally puts forward to improve auditor’s intelligence level and thecountermeasures of effectively using the external environment.From cognitive psychology point of view, using questionnaire method todo the empirical analysis as well as the use of the Internal and External Factorstheory and fluid-crystal theory as the theoretical basis is the innovation of thisstudy.