A cognitive model of the auditor's going‐concern judgment | Zendy

Selfridge Mallory | Zendy; Biggs Stanley F. | Zendy; Krupka George R. | Zendy

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A cognitive model of the auditor's going‐concern judgment

Author(s) -

Selfridge Mallory,

Biggs Stanley F.,

Krupka George R.

Publication year - 1992

Publication title -

international journal of intelligent systems

Language(s) - English

Resource type - Journals

SCImago Journal Rank - 1.291

H-Index - 87

eISSN - 1098-111X

pISSN - 0884-8173

DOI - 10.1002/int.4550070502

Subject(s) - audit , cognition , computer science , psychology , cognitive science , artificial intelligence , accounting , business , neuroscience

This article presents a cognitive model of the auditor's going‐concern judgment, called the GCX model, that is based on the analysis of transcripts of interviews with expert auditors. It proposes a specific set of knowledge and reasoning skills to model the auditor's performance of the going‐concern judgment. the GCX model has been implemented and tested in a computer program, called “GCX,” using data drawn from a realworld company, and its performance qualitatively matches that of expert auditors. © 1992 John Wiley & Sons, Inc.

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