审计师之间对概率短语解释的差异

Between-Auditor Differences in the Interpretation of Probability Phrases.

Auditing A Journal of Practice & Theory · 1994
被引 0 · 同刊同年前 10%
人大 BABS 3

中文导读

研究了美国审计师对17个常用概率短语的数字理解差异,识别出数字解释相似的短语,对审计实务和监管有参考价值。

Abstract

Abstract Discusses between-auditor differences in the United States in the interpretation of probability phrases. Variance in numerical interpretation; Numerical interpretations of 17 probability phrases currently used in audit practice; Identification of probability phrases that have similar numerical interpretations.

审计概率判断会计行为经济学