One Approach for Assessing the Operational Nature of Auditing Standards: An Analysis of SAS 9 .
研究了SAS 9准则在审计中关于依赖内部审计职能的操作性，使用多特质多方法心理评估方案，发现其操作性质在重复审计情境中结果不一，提示准则制定者需明确角色。
Abstract Auditing standards are general in nature. Some individuals contend that standards are so vague and general that it is difficult to discern what information is meant to be conveyed by the policy makers, while others believe that standards are necessarily open-ended so that auditors can exercise their professional judgment. This study addresses the operational nature of one standard, SAS 9, that deals with internal audit function reliance during the course of an audit. The multitrait-multimethod psychological scheme is used to assess the degree to which SAS 9 is operational. The results are mixed as to the operational nature of SAS 9 in a recurring audit situation (as was assumed in the experimental materials). The findings suggest that policy makers need to more clearly identify both their role in setting auditing standards and, in particular, the role auditing standards should play in the practices established by auditing firms.