中文摘要：

人们的行为受到社会心理活动的影响。首先依照技术社会学的研究结论，将IT环境下审计人员进行风险判断时的社会心理特征归纳为决策制定学派、制度学派和社会技术学派三类，然后进一步分析体现各类心理特征的审计风险判断行为。最后采取问卷调查研究方法，验证了审计人员在IT环境下进行审计风险判断时存在三种行为偏好和心理特征，实证检验结果与前期理论分析结论相一致。研究结论为今后提高审计判断的绩效提供了一个社会心理的新视角。

英文摘要：

Because the behavior of people is affected by social psychological activities, the paper first classifies auditors＇ social psychological characteristics when making risk judgment under IT environment into decision making school, institutional school and social technology school. Then auditors＇ audit risk judgment behaviors are analyzed. Finally, questionnaires are used to prove that the three behavior preferences and psychological characteristics can be found in auditors when making audit risk judgment under the IT environment. The empirical result is consistent with the conclusions of previous theoretical analysis. The research provides a new social psychological perspective to improve the performance of audit risk judgment.