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首页> 外文期刊>Journal of accounting, auditing & finance >Do Auditor Advocacy Attitudes Impede Audit Objectivity?
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Do Auditor Advocacy Attitudes Impede Audit Objectivity?

机译：审计师的倡导态度会阻碍审计的客观性吗？

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摘要

Biased evaluation of evidence exists when an auditor either over-emphasizes evidence that supports management assertions or over-emphasizes evidence against management assertions. This study examines if an auditor's advocacy attitudes lead to bias in information search for audit evidence. We measure the range of advocacy attitudes of individual auditors and hypothesize that auditors at either end of the advocacy spectrum may impede the objectivity of evidence gathered. Results from 60 Big 4 auditors indicate that advocacy attitudes affect both initial judgments and consequent search strategies of auditors. When initial judgments are client-favorable, all auditors exhibit search strategies focused on finding evidence to take a more conservative position; however, when initial judgments represent an unfavorable client position, auditors with lower advocacy attitudes exhibit a stronger tendency to search for additional evidence against a client-favorable position, consistent with a confirmation bias. Conversely, auditors with more neutral attitudes plan a more objective search effectively mitigating the bias. Aggregate findings establish an important link between bias and information search that may manifest itself in auditor training procedures and be of interest to auditing regulators.
机译：当审计师过分强调支持管理层断言的证据或过分强调针对管理层断言的证据时，就会存在对证据的偏差评估。这项研究检查了审计师的倡导态度是否会导致在寻找审计证据的信息方面存在偏见。我们测量了各个审计师的倡导态度范围，并假设在倡导范围两端的审计师可能会妨碍所收集证据的客观性。 60家四大审计公司的结果表明，倡导态度会影响审计员的初步判断和随后的搜索策略。当初步判断对客户有利时，所有审计师都将展示搜索策略，重点是寻找证据以采取更为保守的立场；但是，当最初的判断代表不利的客户立场时，倡导态度较低的审计师会倾向于根据不利于客户的立场寻找更多证据，这与确认偏见一致。相反，持中立态度的审计师会计划进行更客观的搜索，从而有效地减轻偏见。总体调查结果在偏差和信息搜索之间建立了重要的联系，这可能会在审计师培训程序中体现出来，并引起审计监管机构的关注。

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