The Accounting Review Vol. 50 No. 1 1975
A General Theory of Evidence as the Conceptual Foundation in Auditing Theory.
Abstract
Discusses the theory of evidence in the theoretical foundations of auditing. Relationship between propositions and evidence in auditing; Reasoning process in auditing in terms of the evidential relationship; Determination of a proposition in a detailed audit; Probabilistic consideration of heuristic reasoning.
- DOI
- 10.2308/tar-4501501
- Volume
- 50
- Issue
- 1
- Pages
- 7-24
- Language
- en
- Sources
- crossref openalex