Auditors' Covariation Judgments.
通过两个实验研究审计师在缺乏正式模型时如何整合联合频率数据做出协变判断，发现其判断规则虽能反映客观协变水平但常高估或低估，且受背景、先验期望和经验的影响较小。
Abstract ABSTRACT: When making audit judgments end decisions, an auditor often relies on knowledge or information about how task variables covary. Typically, an auditor generates this information without the aid of a formal covariation model. Thus, the quality of audit judgments and decisions which rely on covariation information may depend on an auditor's ability to judge covariation in a manner that is paramorphic to 8 formal model. This paper reports two experiments examining the rules by which auditors Integrate joint frequency data when making covariation judgments end whether their judgments are affected by context, prior expectations, and amount of auditing experience. A main result was that the subjects generally used date-integration rules that were sensitive to the objective covariation level, but often overstated or understated this level. The effects of context, prior expectations, end amount of auditing experience were generally small.