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Using decision aids to improve auditors' conditional probability judgments
Prior research indicates that auditors encounter difficulty in applying experienced error frequencies to judgments of the probability that an audit objective is violated given a particular transaction cycle. This difficulty may occur because of a mismatch between the organization of this particular judgment task and the organization of auditors' knowledge. We test the effectiveness of two decision aids at counteracting this difficulty: (1) a checklist aid which facilitates knowledge retrieval and (2) a decomposition-and-mechanical-aggregation aid which facilitates both knowledge retrieval and aggregation. The checklist aid slightly improved the degree to which auditors' judgments reflected experienced frequencies and the mechanical-aggregation aid greatly improved auditors' judgments, completely counteracting the effect of the task organization-knowledge organization mismatch.
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| AR7102 | PSB lt.dasar - Pascasarjana | 1 |
| Penerbit | USA: American Accounting Association 1996 |
|---|---|
| Edisi | Vol. 71, No. 2, Apr., 1996 |
| Subjek | Audit planning Organizational knowledge decision aids auditors’ probability judgments conditional probability |
| ISBN/ISSN | 00014826 |
| Klasifikasi | NONE |
| Deskripsi Fisik | 20 p. |
| Info Detail Spesifik | The Accounting Review |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas |