而审计判断偏误的存在是导致审计判断错误的主要原因之一。
And it is the one of major reason that causes audit judgement wrongly that what audit judgement mistake exist.
因此，研究审计判断偏误的形成机制及其防治就显得十分必要了。
Therefore, research audit judgement mistake form mechanism and its prevention and cure is very necessary.
时近效应和肯定性倾向都是一种判断偏误，一种可能导致审计判断错误的心理倾向。
Recency and confirmatory effect are both a kind of judgment bias, which may lead to a mistake of audit judgment.
应用推荐