The Differential Use of Information by Experienced and Novice Auditors in the Performance of Ill‐Structured Audit Tasks*
基于社会认知理论，实验发现审计师在连续判断中，初始信息是否符合预期会影响后续信息处理深度，且经验丰富与新手审计师存在差异，对审计有效性有启示。
Abstract The experiment reported in this paper tests a theoretical model of experienced and novice auditors' information use. The model, based on social cognition research, posits that when judgements are sequential, the information encountered first affects the processing of subsequent information. Specifically, initial information that is in line with expectations results in more superficial processing of subsequent information than initial information that violates expectations. The judgements of 13 experienced and 26 novice auditors were analyzed to determine whether the model is descriptive of auditors' judgements in an ill‐structured task setting (real estate valuation). Results lend support for the model. The implications of the results and the model's impact on audit effectiveness are discussed.