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| Author: | Christ, M. |
| Title: | Evidence on the nature of audit planning problem representations: an examination of auditor free recalls |
| Journal: | Accounting Review
1993 : APR, VOL. 68:2, p. 304-322 |
| Index terms: | AUDITING PLANNING AUDITORS EXPERIENCE |
| Language: | eng |
| Abstract: | Audit planning is a crucial task in the audit process. While making planning decisions, auditors have a large amount of information available to them and their existing knowledge structures influence how this information is used to form a problem representation. This problem representation has a significant effect on all subsequent decision making. The purpose of this study is to investigate the nature and evolution of auditors' planning problem representations by an examination of free recalls. |
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