Abstract
1. Introdutction This paper reports on an ambitious project which attempts to model the auditor's risk hypothesis generation process that occurs during audit planning. Peters constructs a theory of this process, develops a computational model of the process using a computer program, and evaluates the model using a small group of practicing auditors. The apparent longrun objective of the project is to construct a decision aid or expert system to assist auditors during audit planning (Dhar, Lewis, and Peters [1988]). The conference discussion of the paper revolved mainly around two major issues: (1) the objective of the model and (2) the approach to evaluating the model. While I shall discuss each of these issues separately, they are interdependent. That is, the objective for developing the model directly affects how the resulting program is tested.
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