中文摘要：

审计师行为研究一直是审计领域关注的热点问题。本文基于审计师这一行为主体，借鉴Bonner（2008）的“三因素”模型，从审计师行为决策之个体因素、任务因素以及环境因素三方面对国外审计师行为实验研究文献进行评论。本文认为，国外审计师行为实验研究经过若干年的发展，不论是理论积累，还是方法改进，都已较为成熟，并且研究内容在广度和深度上均进行了拓展。广度上而言，在早前的审计判断与决策研究的基础上拓展了审计师特征对审计行为的影响和审计谈判的研究；深度上而言，从集中表现审计判断与决策的缺陷拓展到挖掘影响判断与决策的环境因素。本文结合我国的制度环境，从审计师行为研究的理论基础、审计师行为机制以及审计师行为的环境因素等方面提出了建议性的审计师行为研究的理论研究框架，旨在推进实验研究方法在我国审计研究领域的发展，提升我国审计研究的整体水平。

英文摘要：

This paper provides a survey of western experimental research about auditor behavior relying on an established theoretical research framework that examines judgment and decision making in accounting through an analysis of three critical factors of the judgment process that are the person, the task and the environment （Bonnet 2008）. As far as theory accumulation and methods improved are concerned, experimental research on auditor behavior is advanced greatly with the research content expanding in the width and depth. It covers not only audit judgment and decision but also the effects of auditor characteristics to auditor be- havior and auditor-client negotiation. And the research focus of audit judgment and decision is from description to influencing factors. We propose a theoretical framework combining with our institutional background from theories for auditor behavior, the mechanism of auditor be- havior, and audit environment, in order to explore the application of experimental research methods actively to promote the development of experimental research methods and enhance the overall level of auditing research in China.