A cognitive model of the auditor's going-concern judgment
Mallory Selfridge, Stanley F. Biggs, George R. Krupka · International Journal of Intelligent Systems · 1992
This article presents a cognitive model of the auditor's going-concern judgment, called the GCX model, that is based on the analysis of transcripts of interviews with expert auditors. It proposes a specific set of knowledge and reasoning skills to model the auditor's performance of the going-concern judgment. the GCX model has been implemented and tested in a computer program, called “GCX,” using data drawn from a realworld company, and its performance qualitatively matches that of expert auditors. © 1992 John Wiley & Sons, Inc.