The Accounting Review Vol. 67 No. 2 1992
Belief-Function Formulas for Audit Risk.
Abstract
Relates belief functions to the structure of audit risk and provides formulas for audit risk under certain assumptions. Review of literature; Structure of audit evidence; Control factors and accounting systems; Plausibility interpretation of audit risk; Limitations in the application of the models; Derivation of audit risk formulas.
- DOI
- 10.2308/tar-9605305885
- Volume
- 67
- Issue
- 2
- Pages
- 249-283
- Language
- en
- Sources
- openalex crossref