George Mickhail

Meaning: A Niche or a Necessity for Audit Judgement

This paper attempts to provide an approach to understand, not just describe, the judgement process in auditing. It will make some general criticisms of currently established judgement methods from the view point that without an adequate understanding of underlying social interactions, efforts oriented towards audit judgement formulation will continue to be unrewarding. It will present an alternative audit judgement strategy capable of simplifying the interface between the auditor and the social system on the basis of a richer cognitive approach. One aspect of this approach, will be applied to an example and its specific human factors aspect will be discussed. Finally, I shall sum up with some conclusions and some further research suggestions.