使用决策辅助工具改善审计师的条件概率判断

Using Decision Aids to Improve Auditors' Conditional Probability Judgments.

Accounting Review · 1996
被引 125
人大 A+FT50UTD24ABS 4*

中文导读

检验了两种决策辅助工具在缓解审计任务与知识组织不匹配对判断影响方面的有效性,对审计实务和决策辅助设计有参考价值。

Abstract

Abstract Examines the effectiveness of two types of decision aids designed to alleviate the effects of one type of task-knowledge mismatch on auditors' judgments. Organization of audit planning tasks; Content and organization of auditors' knowledge; Specific processing problems caused by mismatch between task organization and knowledge organization.

审计判断决策辅助条件概率判断任务-知识匹配