| Popis: |
This section deals with some foundational psychological notions which provide valuable insights into the cognitive foundations of human judgment as a prelude to the inquiry into the central features and determinants of auditor judgment. It should be noted that the considerations within this section are of general nature and are not intended to be all-encompassing. Rather, they aim to provide a broad theoretical basis for the study of information order effects and professional skepticism in the context of auditors’ belief revisions. |
