Titlebook: Auditing; Advances in Behavior Lawrence A. Ponemon,David R. L. Gabhart Book 1991 Springer-Verlag New York, Inc. 1991 Auditing.Entscheidungs

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A Model of Audit Judgment: Cognition in a Professional Context,fessional judgments are characterized by the wealth of domain-specific knowledge that the professional brings to the judgment task and the existence of high stakes in many judgment settings. It is precisely this application of domain-specific knowledge in light of such high stakes that constitutes the essence of professional judgment.

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Paul J. Cocker,Catharine A. Winstanleyquence of procedures, decisions, and documentation steps, and by a comprehensive and integrated set of audit policies and tools designed to assist the auditor in conducting the audit” (Cushing & Loebbecke, 1986, p. 32).