Discussion of The Bayesian and Belief-Function Formalisms: A General Perspective for Auditing.
从实践者角度评估Shafer和Srivastava 1990年的论文，讨论审计实践和自动化，指出当前专家系统无法表达直觉或常识推理，但若可能，自动化可帮助审计师确保评估无重叠并自动更新概率。
Abstract The article presents an assessment of Shafer and Srivastava's 1990 paper from a practitioner's point of view on two fronts: auditing practice and automation of the audit process. With the current state-of-the-art in this field, no intuition or common-sense reasoning can be represented with expert systems in a practical way. If it is assumed that this is possible within the current model, then automated assists could help the auditor to ensure that there is no overlap in assessment by insuring or confirming independence. Automated assists could be used to automate the calculations to restate the probabilities as new evidence is collected.