Nguyen, Loan; Kohda, Youji - In: International Journal of Knowledge and Systems Science … 8 (2017) 3, pp. 45-67
-analyze-synthesize (CAS) model. The model was used to visualize the auditing process as a spiral with many iterative CAS processes. Wisdom in … attained from long-term experience. Wisdom is retained by members in an auditing firm and drives the auditing process. The …