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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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Main Author: Abas, Zakaria
Format: Article
Language:English
Published: Universiti Utara Malaysia 1999
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/516/1/Zakaria_Abas.pdf
http://repo.uum.edu.my/516/
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spelling my.uum.repo.5162015-06-28T01:29:30Z http://repo.uum.edu.my/516/ Cognitive decision process: The context of auditors' diagnostic reasoning Abas, Zakaria HF5601 Accounting 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 other financial relationships in financial statements. Auditors performing AR typically follow four distinct components of a diagnostic, sequential and interactive (DSI) process, namely: mental representation, hypothesis generation, information search, and hypothesis evaluation. Through the DSI process, auditors are able to recognize and detect errors and irregularities in financial statements for the purpose of presenting a true and fair view of financial reporting, with the intention of communicating quality and rediable economic information of an enterprise to users. Universiti Utara Malaysia 1999 Article PeerReviewed application/pdf en http://repo.uum.edu.my/516/1/Zakaria_Abas.pdf Abas, Zakaria (1999) Cognitive decision process: The context of auditors' diagnostic reasoning. Malaysian Management Journal, 3 (1). pp. 1-11. ISSN 0128-6226
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abas, Zakaria
Cognitive decision process: The context of auditors' diagnostic reasoning
description 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 other financial relationships in financial statements. Auditors performing AR typically follow four distinct components of a diagnostic, sequential and interactive (DSI) process, namely: mental representation, hypothesis generation, information search, and hypothesis evaluation. Through the DSI process, auditors are able to recognize and detect errors and irregularities in financial statements for the purpose of presenting a true and fair view of financial reporting, with the intention of communicating quality and rediable economic information of an enterprise to users.
format Article
author Abas, Zakaria
author_facet Abas, Zakaria
author_sort Abas, Zakaria
title Cognitive decision process: The context of auditors' diagnostic reasoning
title_short Cognitive decision process: The context of auditors' diagnostic reasoning
title_full Cognitive decision process: The context of auditors' diagnostic reasoning
title_fullStr Cognitive decision process: The context of auditors' diagnostic reasoning
title_full_unstemmed Cognitive decision process: The context of auditors' diagnostic reasoning
title_sort cognitive decision process: the context of auditors' diagnostic reasoning
publisher Universiti Utara Malaysia
publishDate 1999
url http://repo.uum.edu.my/516/1/Zakaria_Abas.pdf
http://repo.uum.edu.my/516/
_version_ 1644277812691992576
score 13.211869

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