Auditors' Confidence in Recognition of Audit Evidence.
调查了85名执业审计师对审计证据识别的信心，发现他们在准确识别和混淆自身推断与实际证据时信心最高，且对不完整或不准确识别的信心与准确识别相当。
Abstract ABSTRACT: Auditors' reliance on their memories vis-a-vis their reliance on external information sources such as workpapers is of practical as well as research interest. This study examined auditors' relative confidence in relying on accurate and Inaccurate recognitions of audit evidence. Each of 85 practicing auditors was asked to review a set of hypothetical audit workpapers, then after one day's delay, to respond to a recognition test and rate their confidence in their recognitions. They were asked to use the confidence rating to reflect their willingness to rely on their recognitions rather than on reviewing the workpapers or source documents again. Auditors were most confident in two cases: when they accurately recognized evidence that they had previously seen and when they confused their own Inferences with actually observed evidence. Auditors are often as confident in their Incomplete and inaccurate recognitions as they are in their accurate recognitions.