Belief-Function Formulas for Audit Risk.
用信念函数理论分析审计风险结构，在特定假设下推导审计风险公式，并讨论模型在审计证据、控制因素和会计系统中的应用与局限。
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.