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该文提供了一系列短小的练习题,这些练习题均取自于有关审计的人类信息加工过程研究的论文,可用作大学本部和研究生院的辅助审计教材,提供这些练习题的目的是给未来的审计人员指出那些可能对整个判断和决策产生不利影响的细小的判断失误,使用这些材料会使审计教学和研究得到更为有效的结合。
The article provides a series of short exercises that are taken from a paper on the audit of human information processing studies and can be used as supporting audit materials in university departments and graduate schools. The purpose of these exercises is to Future auditors point out subtle misjudgments that could adversely affect the overall judgment and decision-making, and the use of these materials will result in a more effective combination of audit teaching and research.