DISCUSSION OF A Computational Model of Auditor Knowledge and Reasoning Processes in the Going-Concern Judgment.

Since its presentation at the Audit Judgment Conference in 1984 and the American Accounting Association meeting in New York, the GCX research summarized in Biggs et. al. has had substantial impact on research in auditing expert systems. GCX set a standard for subsequent researchers. Computational models are particularly well suited to those situations where generation or theory testing is required or substantial domain knowledge is desired in the model. The basic model seems to ignore methods available to auditors, for example, analytical review. In addition, the basic approach seems to ignore a model of the quantitative reasoning process.