The Effect of Auditor Knowledge on Information Processing during Analytical Review
Description:
Auditors form judgments by integrating the evidence they gather with information stored in memory (knowledge). As they acquire experience, auditors have the opportunity to learn how different patterns of evidence are associated with particular audit problems. Research in experimental psychology has demonstrated that individuals with task-specific experience can match the cues they encounter with patterns they have learned, and form judgments without consciously analyzing the individual cues. Ac…
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Date:
February 1995
Creator:
O'Donnell, Ed