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THE NEW PARADIGM OF AUDIT
Journal: Science and world (Vol.1, No. 3)Publication Date: 2013-11-28
Authors : Pozharytska I.M.;
Page : 137-140
Keywords : behavioral economics; cognitive science; cognitive audit; the audit report discourse; the concept of the auditor's judgment; professional audit of cognition.;
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Abstract
Based on the study of behavioral economic theory and cognitive science achievements the definition of cognitive audit of its subject, characteristics and trends of research is presented in the paper for the first time. The conceptual model of cognitive audit, which will streamline the mental processes on the wording of statements and the auditor's opinion about the task is developed.
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Last modified: 2014-07-21 20:40:08