DISCUSSION OF A Cognitive Characterization of Audit Analytical Review.
评论了Koonce教授关于审计分析性复核判断与决策的文献综述，从组织框架、分析质量、理论指导和研究前景等标准评估其贡献，指出该文对审计判断文献的梳理和未来研究方向具有价值。
Abstract The major goals of Professor Koonce's article are to review the existing literature on analytical review judgments and decisions and to suggest important avenues for further research. In order to evaluate the article, the author determines various relevant criteria: an organizing framework for the review that permits insights and generalizations from the reviewed literature; the quality and comprehensiveness of the analysis of the literature; the choice and use of fundamental discipline to provide theoretical guidance for interpretations and generalizations; the extent to which important insights for future research are indicated. Professor Koonce has provided a valuable contribution of clarifying the audit judgment literature, the processes framework is helpful for understanding analytical review and other audit judgments. Numerous insightful and testable ideas are provided for future research on analytical review and other judgments. Both apprentice and experienced audit judgment researchers will find the article to be worthwhile.