haku: @author Peters, J.M. / yhteensä: 2
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| Tekijä: | Peters, J.M. |
| Otsikko: | A cognitive computational model of risk hypothesis generation |
| Lehti: | Journal of Accounting Research
1990 : SUPPL, VOL. 28, p.83-103 |
| Asiasana: | AUDITING AUDITORS |
| Kieli: | eng |
| Tiivistelmä: | This paper presents a model of the auditor's risk hypothesis generation process that takes place during audit planning. The author constructs a theory, develops a computational model and evaluates it using a small group of practitioning auditors. The paper is just the first block of a project which aims at constructing a decision aid system to assist auditors during audit planning. |
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