Training Auditors to Perform Analytical Procedures Using Metacognitive Skills
نویسندگان
چکیده
منابع مشابه
Training Metacognitive Skills for Situation Assessment
A model of situation assessment is proposed that integrates processes of recognition and metacognition. The model consists of memory structures that represent what is believed, value/action structures that represent the values placed on those beliefs, and metacognitive processes used to test, critique, and correct situation comprehension. Training implications are derived from the model, and an...
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BACKGROUND Recent researches in Theory of Mind (ToM) relate its development to the development of the metacognitive skills "planning," "regulation," and acquisition of "predictive and causal reasoning." These studies reveal the importance of metacognitive training in the development of mentalist skills. METHOD In the present work, the effects of training were compared in 20 children, aged bet...
متن کاملEffect of a metacognitive training program of mentalist skills
Resumen Background: Recent researches in Theory of Mind (ToM) relate its development to the development of the metacognitive skills “planning,” “regulation,” and acquisition of “predictive and causal reasoning.” These studies reveal the importance of metacognitive training in the development of mentalist skills. Method: In the present work, the effects of training were compared in 20 children, ...
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ژورنال
عنوان ژورنال: The Accounting Review
سال: 2014
ISSN: 1558-7967,0001-4826
DOI: 10.2308/accr-50856