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Keywords: pattern recognition
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Journal Articles
AUDITING: A Journal of Practice & Theory (2011) 30 (4): 273–283.
Published: 01 November 2011
... of associations among accounts than auditors who use a diagram that does not illustrate explicit associations among accounts. Encouraging pattern recognition changes the process auditors use to assess risk by encouraging them to focus more on interdependencies among variables in economic web patterns ( Bell...