Experience and Auditors' Selection of Relevant Information for Preliminary Control Risk Assessments.
研究经验是否影响审计师选择相关信息的方式，发现选择更多相关信息能提升初步控制风险评估的判断表现，且经验丰富的审计师对相关信息的选择性注意力更高。
Abstract Examines whether experience influences auditors' approaches to selecting relevant information. Selection of more relevant information leads to improved judgement performance for preliminary control risk assessments; Higher level of selective attention to relevant information by experienced senior auditors.