DISCUSSION OF A Computational Model of Auditor Knowledge and Reasoning Processes in the Going-Concern Judgment.
讨论了一个用于审计师持续经营判断的计算模型（GCX），该模型自1984年提出后对审计专家系统研究影响深远，但也指出其忽略了审计方法（如分析性复核）和定量推理过程。
Abstract Since its presentation at the Audit Judgment Conference in 1984 and the American Accounting Association meeting in New York, the GCX research summarized in Biggs et. al. has had substantial impact on research in auditing expert systems. GCX set a standard for subsequent researchers. Computational models are particularly well suited to those situations where generation or theory testing is required or substantial domain knowledge is desired in the model. The basic model seems to ignore methods available to auditors, for example, analytical review. In addition, the basic approach seems to ignore a model of the quantitative reasoning process.