Cognitive decision process: The context of auditors' diagnostic reasoning
Based on a cognitive psychology framework, this article provides an insight into how auditors perform diagnostic reasoning tasks through an analytical review (AR) process. AR refers to the diagnostic process of identifying, investigating, and resolving unexpected fluctuations in account balances and...
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| 格式: | Article |
| 语言: | English |
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Universiti Utara Malaysia
1999
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| 在线阅读: | http://repo.uum.edu.my/516/1/Zakaria_Abas.pdf http://repo.uum.edu.my/516/ |
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