Discussion of A Reevaluation of the Positive Testing Approach in Auditing.
讨论了对审计中正向测试方法的重新评估，指出关键问题不在于修改正向测试使其等同于负向测试，而在于当统计假设被违反时，审计师进行这种修改是否有利。
Abstract The article presents information on the discussion of a reevaluation of the positive testing approach in auditing Smieliauskas 1990 discussed the positive and negative testing approaches in the context of audit substantive testing and purported to have shown the" irrelevance" of the former approach. Specifically, Smieliauskas argues that only the negative testing approach is consistent with the primary audit objective (i.e., control of the risk of incorrect acceptance of the book value). Before proceeding into a discussion of these issues, it is important to note that we are not attacking usage of the negative testing approach. The key issue, however, is not whether modification of the positive testing approach makes it equivalent to the negative testing approach, but whether it would be advantageous for the auditor to effect such a modification when the underlying statistical assumptions appear to have been violated.