Auditors' Knowledge Organization: Observations from Audit Practice and Their Implications.
基于美国审计实践的观察，探讨审计师的知识组织方式，包括以客户为中心的组织、问题框架的正负效应，以及为开发风险顾问和ExperTAX软件所进行的知识获取。
Abstract Discusses auditors' knowledge organization in the United States based on observations from audit practice. Client-centered organization for auditing knowledge; Effect of positive versus negative question framing; Knowledge elicitation for development of Risk Advisor and ExperTAX software.