Discussion of Structuring the Assessment of Audit Evidence--An Expert Systems Approach.
用非专家系统术语重新表述审计证据评估问题，指出其中的未解问题和模糊之处，并说明在实质性测试阶段后期发现证据影响可能需要对之前收集的证据进行整体修订。
Abstract The article attempts to restate the authors' problem in a way that highlights the basic issues in a non-expert systems terminology and suggest unresolved issues and ambiguities in the problem development that warrant further consideration and/or research effort. Each time a procedure is selected and the extent of its application specified, its assurance increment is computed for the top listed or critical assertion, secondary assertion affects, and the aggregate impact on the financial statement items. Such a discovery, subsequent to the evaluation of internal control and late in the substantive testing phase of an audit, may provide a justification for wholesale revisions of the impact of previously collected evidence.