Limited Assurance Engagements.
研究了审计师和银行家对有限保证业务所提供保证程度的感知差异，发现两者对财务预测和中期审阅的保证态度存在显著分歧。
Abstract This research investigated auditors' and bankers' perceptions of the assurance intended by limited assurance engagements. Multidimensional scaling (MDS) was used to generate models of the subjects' perceptions of the assurance intended by eight different reports. The MDS computer algorithm utilized, COSPA, was an improvement over the algorithms used in previous accounting studies in that it generated a statistical test of whether the data fit the model. The statistical analysis indicated that both auditors and bankers (within their respective groups) have well-defined ideas about limited assurance concepts. However, differences exist between the auditors' and bankers' perceptions of limited assurance. Particularly, attitudes toward the assurance provided on financial forecasts and interim reviews were found to constitute a major source of that difference.