Cognitive Decision Process: The Context of Auditors' Diagnostic Reasoning

Cognitive Decision Process: The Context of Auditors' Diagnostic Reasoning

Based on a cognitive psychology framework, this article provides an insight into how auditors perform diagnostic reasoning tasks through an analytical review (AR) process. AR refers to the diagnostic process of identifying, investigating, and resolving unexpected fluctuations in account balances and...

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Bibliographic Details
Main Author:	Zakaria Abas
Format:	Article
Language:	English
Published:	UUM Press 2020-01-01
Series:	Malaysian Management Journal
Online Access:	https://www.scienceopen.com/document?vid=4d15fae4-cc0e-4221-8dd6-030d1b322a4a

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