策略風險評估及解釋責任對審計判斷之影響

Effects of Strategic Risk Assessment and Accountability on Audit judgments

王兆群(Chao-Chun Wang)

指導教授 ： 杜榮瑞

國立臺灣大學/管理學院/會計學研究所/碩士(2006年)

https://doi.org/10.6342/NTU.2006.01994

摘要

目前審計實務要求審計人員優先評估企業之策略風險，作為判斷審計風險之基礎，但O’Donnell and Schultz(2005)發現進行分析性程序前已進行策略風險評估，則形成之概括性印象將使審計人員對異常波動科目之敏感度降低，導致對個別帳戶風險之誤判(月暈效應)。但O’Donnell and Schultz(2005)並未將「核閱」對審計人員之判斷結果納入考量，因此本研究將『解釋責任』納入研究範圍，研究主題有三，(1)探討在無解釋責任情況下且帳戶中無論有無異常波動存在，策略風險評估結果是否導致後續分析性程序之月暈效應？(2)負有解釋責任，是否可增強受試者對帳戶存在異常波動下的風險辨認能力？(3)負有解釋責任之審計人員，對於策略風險之評估及內部控制風險之評估是否較為保守？
本研究以有經驗之審計人員為受試者，並以實驗的方式進行，結果顯示在無解釋責任且帳戶中無論有無異常波動情況下，無堅強之證據顯示會產生月暈效應；且解釋責任並不能有效加強審計人員對存在異常波動科目之敏感性，亦即無法有效降低月暈效應。另外解釋責任對於內部控制風險評估結果，有部分證據顯示在負有解釋責任下會有較為保守的傾向，但對策略風險評估結果並無較為保守的傾向。

關鍵字

策略風險評估 ； 月暈效應 ； 解釋責任 ； 保守 ； 內部控制風險

並列摘要

Prior research (O’Donnell and Schultz 2005) documents that performing strategic risk analysis is detrimental to subsequent sensitivity to inconsistent account balances and depicts this effect as halo effect. This thesis, using a different audit case, examines whether this effect exists, and further explores whether or not accountability can mitigate such a bias. In addition, this thesis investigates whether accountability leads to conservatism in assessing internal control risk and strategic risk.

A 2 (accountability vs. no accountability) x 2 (inconsistent account balances vs. consistent account balances) between-subject experiment is conducted with 40 experienced auditors from two Big 4 firms as subjects. The results show no strong evidence of halo effect as a consequence of performing strategic risk analysis. The interactive effect between accountability and consistency of account balances on account risk judgment is not significant; indicating that accountability has not produced the expected effect. Finally, the results provide partial evidence to support that accountability leads to conservative judgment of internal control risk. But, there is no evidence that accountability leads to conservative strategic risk assessment. Explanations for the findings and implications for future research are offered.

並列關鍵字

Strategic risk analysis ； halo effect ； accountability ； conservatism ； internal control risk

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