This research aims to determine the connection of audit judgment and decision making with affective neuroscience. Systematic Literature Review explores the research of audit judgment and decision making being dominated by the role of cognitive issues in judgment and decision making, but only a few reviews about the role of affect. Thus, it is necessary to balance both affective and cognitive variables. This research reviews seven auditing articles that elaborate on the affective role in audit judgment and decision making, six articles related to Affective Neuroscience, mindful judgment and decisions from psychological journals and three additional articles that are important. Affective Neuroscience (of which the main premise is to produce affective labelling) helps the process of coding information that will provide benefits when the auditor undergoes training, in practice, the auditor’s work atmosphere can be more positive, and if the auditor faces negative conditions, the effect can still be mitigated so that the resulting judgment can be accepted by the environment. This analysis provides useful insights that can be explored by future research to gain a broad understanding of the relationship between affective neuroscience with audit judgment and decision making so it can support the relationship between social theories and Affective Neuroscience. Affective Neuroscience's premise can help in understanding given judgement and decision-making by the auditor.



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