Abstract: Abstract: Based on the personality theory of Murray, using belief adjustment model, through the experiment and statistical methods to study the inner spontaneous motivation of self-fulfilling prophecy effect expectation, the external motivation of responsibility pressure and their interaction effects on going concern audit judgment. The study found that self-fulfilling prophecy effect expectation result in the auditor gives positive evidence more weight in continuous operation ability judgment task, affecting its judgment on continuous operation ability. Responsibility pressure make the auditor's judgment process more cautious and neutral, consider more negative evidence, can effectively restrain the negative impact of the self-fulfilling prophecy effects on audit judgment.

摘要： 摘要：本文基于默里的人格理论，利用信念调整模型，通过实验和统计方法研究自我实现预言效应预期这一内在自发性动机、责任压力这一外在引致性动机及其交互作用对持续经营审计判断的影响。研究发现，自我实现预言效应预期导致审计师在持续经营审计判断任务中赋予肯定性证据更多的权重，潜在影响其对公司持续经营能力的判断；而责任压力使得审计师的判断过程更加谨慎、中立，更多地考虑否定性证据，能有效抑制自我实现预言效应对审计判断的不利影响。