A Cognitive Computational Model Of Risk Hypothesis Generation

The purpose of this paper is to describe and evaluate a cognitive, computational model of risk hypothesis generation during audit planning. A cognitive, computational model is a computer program that mimics human judgment processes and decisions. I chose the risk hypothesis generation task for study because it has not been extensively examined, although research in both auditing and medical decision making has emphasized the importance of hypothesis generation because of the framing effect hypotheses have on information search and evaluation.1 The risk hypothesis generation model presented here specifies the knowledge experienced auditors use to generate risk hypotheses, the processes they use to apply that knowledge, the form risk hypotheses take, and the content of risk hypotheses given case data. The model's accuracy and completeness are evaluated based on auditors' critiques of the model's performance and tests of the model's

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