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审计任务结构、专业等级与决策辅助的行为研究综合分类法

A Comprehensive Taxonomy of Audit Task Structure, Professional Rank and Decision Aids for Behavioral Research.

Behavioral Research in Accounting · 1999
被引 0
ABS 3

中文导读

本文提供了一个描述性数据库,涵盖审计任务清单中每项任务的结构、最低专业等级及适用的决策辅助,数据来自332项审计任务,对专家行为、员工培训与分配、决策辅助开发等行为研究有参考价值。

Abstract

Abstract Provides a descriptive database on task structure, minimum professional rank and decision aids applicable to perform each task in a comprehensive inventory of audit tasks. Assessment of a comprehensive inventory of tasks by audit managers; Presentation of the data from the 332 audit tasks investigated in audit phases; Implications for behavioral research in areas of expertise, staff training and assignment, and decision aid development.

审计行为研究任务结构决策辅助专业等级