What question did this study set out to answer?

This article aims to enhance understanding of the analytical review process through a cognitive perspective.

DISCUSSION OF A Cognitive Characterization of Audit Analytical Review.

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Discussion explores cognitive processes in analytical reviews, suggesting areas for future inquiry.

This article aims to enhance understanding of the analytical review process through a cognitive perspective.
Analyzed existing literature on the analytical review process within the framework of cognitive psychology.
Identified how auditors form mental expectations and compare actual results to those expectations.
Examined the role of information attributes like cost, reliability, and diagnosticity in auditors' information searches.
Highlighted gaps in understanding the analytical review process and cognitive mechanisms involved.
Pointed out that auditors' judgment thresholds may limit reliance on analytical review work.
Discussed the variability in goals associated with analytical reviews.

Norman R. Walker (1993) studied this question.

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