Examines how response representation affects inherent risk judgments in auditors, suggesting important implications for training.
Presents observations about the experiences of auditors with regard to the joint effects of response representation and experience on inherent risk judgments. How the greater consensus about risk assessments is synonymous with judgmental accuracy; Consideration of the computerized tool APEX 2.0; Hypothesis that inexperienced auditors would not improve their judgments if they expressed themselves through numbers instead of words; Factors affecting the production of audit services.
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D. Neil McFadgen (1994) studied this question.
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